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90 results for “capital gains”+ Section 194A(3)(v)clear

Sorted by relevance

Mumbai90Chandigarh80Bangalore48Delhi39Chennai23Ahmedabad14Kolkata13Guwahati10Jaipur9Cuttack9Pune9Cochin8Rajkot5Hyderabad4Visakhapatnam3Nagpur2SC2Raipur2Allahabad1Jodhpur1Panaji1Amritsar1Surat1

Key Topics

Section 194A112Section 14A76Section 201(1)72Deduction56Section 143(3)51Section 4051TDS36Section 80P34Disallowance34Addition to Income

SAMIR NARAIN BHOJWANI ,MUMBAI vs. DCIT 4(2)(1), MUMBAI

Appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 261/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar & Chaitanya
Section 112Section 194CSection 250Section 37(1)Section 40Section 50

3,72,00,210/- under section 40(a)(ia) of the Act. On further appeal the CIT(A) upheld the disallowance made by the AO on the ground that section 194C applies not only to direct payments for services or work but also to the payments that in inextricably linked to the contractor for work or services

Showing 1–20 of 90 · Page 1 of 5

33
Section 80P(2)(d)25
Section 36(1)22

ACIT 421 MUMBAI, MUMBAI CITY vs. SAMIR NARAIN BHOJWANI, MUMBAI

Appeal of the assessee is allowed for statistical purposes and the\nappeal of the revenue is dismissed

ITA 1022/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23
Section 112Section 194CSection 250Section 37(1)Section 40Section 50

3,72,00210 under section\n40(a)(ia) of the Act be deleted.\nGround II: Gains in respect of long term capital assets, computed under\nsection 50 of the Act, have been charged to tax at normal rates instead of being\ncharged to tax at the rates mentioned in section 112 of the Act\n2.1 On the facts

ANIL BHAGWAN ADVANI,MUMBAI vs. ITO (IT) 1(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4385/MUM/2015[2011-12]Status: DisposedITAT Mumbai28 Jul 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Gagan Goyal

For Appellant: Sh. Tapas MisraFor Respondent: Smt. Shailja Rai, CIT-DR
Section 154Section 251(1)Section 45(5)(b)Section 48Section 55A

v. Commissioner of Income- tax Section 48 of the Income-tax Act, 1961 - Capital gains - Computation of (Deductions) - Assessment year 1994-95 - During relevant year, assessee declared long-term capital gains from sale of immovable property - Assessee had earlier entered into agreement to sell for sale of said property with 'A' - Under said agreement assessee had received certain amount

LEILA ADVANI,MUMBAI vs. ACIT - 16(2), MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2270/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Jul 2022AY 2011-12
For Appellant: Sh. Tapas MishraFor Respondent: Smt. Shailja Rai, CIT-DR
Section 143Section 143(2)Section 45(5)(b)Section 48Section 48(1)Section 54F

Capital Gain" in terms of 21 ITA No. 2270 & 3286 Mum 2016-Leila Advani Section 45(5)(b) of the IT Act r.w.s 48 of the IT Act. The balance interest paid to the appellant for any delay in payment of the compensation, from the date of acquisition of the property in pursuance to High Court/Supreme Court order, the same

ABHYUDAYA CO OPERATIVE BANK LTD . KURLA WEST BRANCH, ,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2582/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO-OPERATIVE BANK LTD DIVALE CBD BRANCH,MUMBAI vs. ITO (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2585/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD ANDHERI BRANCH ,MUMBAI vs. INCOME TAX OFFICER (TDS)WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2571/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO-OPERATIVE BANK LTD NEHRU NAGAR BRANCH,MUMBAI vs. ITO (TDS)-WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2584/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . BHANDUP BRANCH ,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2581/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . BORIVALI BRANCH,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2578/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . VIKHROLI WEST BRANCH,MUMBAI vs. INCOME TAX OFFICER TDS WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2577/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . KANJUR BRANCH ,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2580/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD. ABHYUDAYA NAGAR BRANCH,,MUMBAI vs. INCOME TAX OFFICER (TDS)WARD1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2579/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO-OPERATIVE BANK LTD WORLI BRANCH,MUMBAI vs. ITO TDS, WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2588/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . KOPARKHAIRANE BRANCH,MUMBAI vs. INCOME TAX OFFICER (TDS)WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2574/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . GHATKOPAR BRANCH, ,MUMBAI vs. INCOME TAX OFFICER (TDS)WARD1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2587/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . VIKHROLI EAST BRANCH,MUMBAI vs. INCOMETAX OFFICER (TDS) WARD1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2583/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD . CBD BELAPUR BRANCH,MUMBAI vs. INCOME TAX OFFICER (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2590/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO OPERATIVE BANK LTD TURBHE BRANCH,MUMBAI vs. INCOME TAX OFFICER TDS WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2575/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income

ABHYUDAYA CO-OPERATIVE BANK LTD SEWRI BRANCH,MUMBAI vs. ITO (TDS) WARD 1(1)(1), MUMBAI

In the result, all the 20 appeals of the assessee are allowed

ITA 2586/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Sharad A. Vaze, CAFor Respondent: Shri. Aditya M. Rai, Sr. DR
Section 194ASection 194A(3)(v)Section 201(1)Section 80PSection 80P(2)(d)

capital fund or 7[infrastructure debt fund or] a public sector company 8[or scheduled bank] in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company 8[or scheduled bank];] Abhyudaya Co-operative Bank Ltd. AY 2016-17 9[(xi) to any income