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1 result for “capital gains”+ Section 25lclear

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Hyderabad10Delhi3Mumbai1

Key Topics

Section 2634Section 143(3)2

BARCLAYS BANK PLC,MUMBAI vs. CIT (INTERNATIONAL TAXATION)-RANGE-1, MUMBAI

In the result, the appeal by the assessee stands partly allowed

ITA 827/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 143(3)Section 144C(13)Section 263Section 37

Gains of -563,809,000 Business/Profession as per Profit and Loss Account. Add; Inadmissible items 5,795,104,378 Less: Admissible Items{without -4,524,893,777 considering deduction under section 36(i)(vii)(a) and section 44C of the Act) Less; Deduction under section 80 -1,206,122 G Add: Total Business Income