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317 results for “capital gains”

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Mumbai9,557 Delhi6,955 Chennai3,206 Bangalore2,912 Kolkata2,429 Ahmedabad2,016 Pune1,426 Hyderabad1,408 Jaipur1,388 Surat777 Chandigarh731 Indore651 Karnataka516 Cochin483 Visakhapatnam465 Raipur324 Nagpur317 Rajkot278 Agra222 Amritsar211 Cuttack208 Lucknow193 Calcutta151 Panaji128 Patna127 Guwahati127 Telangana122 Ranchi107 Dehradun106 SC106 Jodhpur92 Jabalpur80 Allahabad37 Varanasi26 Kerala23 Rajasthan12 Punjab & Haryana12 Orissa10 A.K. SIKRI ROHINTON FALI NARIMAN2 Gauhati2 Andhra Pradesh2 Himachal Pradesh2 ASHOK BHAN DALVEER BHANDARI1 D.K. JAIN JAGDISH SINGH KHEHAR1 MADAN B. LOKUR S.A. BOBDE1 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE SHIVA KIRTI SINGH1 K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 143(3)98 Addition to Income65 Section 153A59 Section 26346 Capital Gains28 Long Term Capital Gains28 Section 50C24 Section 14823 Section 153C23

VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal by the assessee stands allowed

ITA 110/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 143(3)Section 263

capital gain is fully disclosed. iv) At page 92 specific query of capital gain is explained. v) At page 95 details

ACIT, CIRCLE-4, NAGPUR vs. SHRI VINOD BALBHADRA GOENKA,, NAGPUR

In the result, appeal of the Revenue is dismissed

ITA 204/NAG/2017[2014-15]Status: Disposed

Showing 1–20 of 317 · Page 1 of 16

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Section 80P(2)(a)22

ITAT Nagpur

28 Jun 2022

AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2014-15 The Acit Vs. Shri Vinod Balbhadra Goenka Circle-4 247, Nandanvan Layout Nagpur Nagpur Pan No.:Aanpg 6841 N Appellant Respondent Revenue By :Shri Piyush Kolhe (Cit-Dr) Assessee By: Shri K.P. Dewani, Adv Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. This Is An Appeal By Revenue Against Order Of Learned Commissioner Of Income Tax (Appeals)-4, Nagpur Dated 30/03/2017 In Appeal No.Cit(A)- 4/198/16-17 For The Assessment Year 2014-15. The Grounds Raised By The Revenue In This Appeal Are As Under:

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Piyush Kolhe (CIT-DR)

Section 10(38)Section 131Section 68Section 69C

capital gain. The A.O. has discussed modus operandi for arranging long term capital gain adopted by various assessees. The A.O. has discussed

DCIT, CIRCLE-2, NAGPUR, NAGPUR vs. NARESH LAXMINARAYAN GROVER, NAGPUR

In the result, all these three appeals for the A

ITA 526/NAG/2024[2016-17]Status: DisposedITAT Nagpur21 Mar 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Aryan GroverFor Respondent: Shri Sandipkumar Salunke

capital gains earned from scrip of Pro Fin Capital Services Ltd. amounting to Rs 1,64,68,624/- as genuine

DCIT, CIRCLE-2, NAGPUR, NAGPUR vs. NARESH LAXMINARAYAN GROVER, NAGPUR

In the result, all these three appeals for the A

ITA 524/NAG/2024[2014-15]Status: DisposedITAT Nagpur21 Mar 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Aryan GroverFor Respondent: Shri Sandipkumar Salunke

capital gains earned from scrip of Pro Fin Capital Services Ltd. amounting to Rs 1,64,68,624/- as genuine

DCIT, CIRCLE-2, NAGPUR, NAGPUR vs. NARESH LAXMINARAYAN GROVER, NAGPUR

In the result, all these three appeals for the A

ITA 525/NAG/2024[2015-16]Status: DisposedITAT Nagpur21 Mar 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Aryan GroverFor Respondent: Shri Sandipkumar Salunke

capital gains earned from scrip of Pro Fin Capital Services Ltd. amounting to Rs 1,64,68,624/- as genuine

SUSHILA BHAURAO DESHMUKH,AMRAVATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 76/NAG/2022[2017-18]Status: DisposedITAT Nagpur20 Sept 2024AY 2017-18

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: ShriK.P. DewaniFor Respondent: Shri Sandeep Salunke

Section 143(3)Section 263Section 263(1)Section 54BSection 54E

capital gain is equal to or less than the cost of the new asset, the capital gain shall not be charged

SHRI DEEPAK SURESH GADGE,,NAGPUR vs. DY. CIT, CIRCLE-1 , NAGPUR

In the result, appeal filed by the assessee partly allowed

ITA 23/NAG/2018[2013-2014]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-2014

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Abhay Y. Marathe

Capital Gains‖ and accordingly it came to be shown as Capital Gains. The assessee was also under impression that since

SANJAY GULABCHAND GUPTA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-4, NAGPUR

In the result, appeal by the assessee stands dismissed

ITA 210/NAG/2023[2017-18]Status: DisposedITAT Nagpur14 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 143(2)Section 54Section 54F

Capital Gain at Rs. 1,58,64,162/-. This Capital Gain was claimed exempt u/s 54F. This Capital Gain was invested

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

In the result, appeal of the Revenue stands dismissed

ITA 411/NAG/2019[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke

Section 10(38)Section 68

Capital gains-Vis-à-vis business income-Transactions in shares held as investment-Give rise to capital gains notwithstanding magnitude

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

ITA 410/NAG/2019[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke

Section 10(38)Section 68

capital gain transaction were long term capital transaction and the assessee has claimed exemption under section 10(38) of Income

RAJESH SARDA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), NAGPUR

In the result, the addition of undisclosed income under section 68 is deleted

ITA 44/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Rajesh Sarda, Acit, Central Circle – 2(2), Nagpur 14, Daga Lay–Out, Ambazari Road, Vs Aayakar Bhawan, Civil Lines, Nagpur – 440033. Maharashtra – 440001. [Pan: Ahaps4925M] Appellant / Assessee Respondent / Revenue Assessee By Shri K.P. Dewani, Advocate Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 10(38)Section 132Section 153ASection 234ASection 254(1)Section 68Section 69C

capital gain of `. 8.42 crore on sale of shares of Premier Capital Services. Both amounts of long term capital gain

JEETENDRA CHANDRAKANT NAYAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOM TAX(OSD), NAGPUR

In the result, the appeal filed by the assessee is allowed

ITA 368/NAG/2023[2015-2016]Status: DisposedITAT Nagpur27 Jun 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri M.G.Moryani, AdvocateFor Respondent: Shri Rajat Singhai, Sr. DR

Section 143(3)Section 234ASection 250Section 54F

capital gain is equal to or less than the cost of the new asset, the capital gain shall not be charged

VASANT CO-OP SHETKARI GINNING & PRESSING FACTORY LTD.,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 29/NAG/2021[2016-17]Status: DisposedITAT Nagpur09 May 2022AY 2016-17

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 29/Nag/2021 "नधा"रण वष" / Assessment Year : 2016-17 The Vasant Co-Op. Shetkari Ginning & Pressing Factory Limited; At. Yavatmal Road, Wani, Tq. Wani, Dist. Yavatmal-440 010 Pan : Aaaat1439M .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-Ii, Nagpur. ……""यथ" / Respondent Assessee By : Shri Pravin Gandhi, Ar Revenue By : Shri Vitthal Bhosale, Dr

For Appellant: Shri Pravin Gandhi, ARFor Respondent: Shri Vitthal Bhosale, DR

Section 143(3)Section 263Section 54G

capital gain is equal to, or less than, the cost of the new asset, the capital gain shall not be charged

SHABBIR AHMED AHMED ALI,NAGPUR vs. NATIONAL E ASSESMENT CENTRY, DELHI

ITA 112/NAG/2023[2018-2019]Status: DisposedITAT Nagpur14 Aug 2024AY 2018-2019

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 142(1)Section 143(1)Section 50CSection 54

capital gain which reproduced as under:– Shabbir Ahmed Ahmed Ali ITA no.112/Nag./2023 "Capital Gain 1. Capital gain on sale

M/S SHREE TRADERS ,BULDHANA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AKOLA CIRCLE, AKOLA

In the result, the appeal of assessee is dismissed

ITA 376/NAG/2017[2014-15]Status: DisposedITAT Nagpur21 Aug 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rachit ThakarFor Respondent: Smt. Rashmi Mathur

Section 143(2)Section 72

Capital Gain in respect of sale of agricultural land and non agricultural land, further, Short Term Capital Gain shown in respect

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 108/NAG/2021[2014-15]Status: DisposedITAT Nagpur20 Jun 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

capital gains from sale of jewellery as short-term capital gains. The capital gains on the sale of jewellery ought

NARESH VASANTRAJ TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 105/NAG/2021[2010-11]Status: DisposedITAT Nagpur20 Jun 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

capital gains from sale of jewellery as short-term capital gains. The capital gains on the sale of jewellery ought

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 107/NAG/2021[2013-14]Status: DisposedITAT Nagpur20 Jun 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

capital gains from sale of jewellery as short-term capital gains. The capital gains on the sale of jewellery ought

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 106/NAG/2021[2011-12]Status: DisposedITAT Nagpur20 Jun 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya

Section 132Section 271(1)(c)

capital gains from sale of jewellery as short-term capital gains. The capital gains on the sale of jewellery ought

ACIT, CENTRAL CIRCLE -1(3), NAGPUR vs. SHRI ASHOK VASANTRAI TRIVEDI , NAGPUR

In the result, the appeal of Revenue is dismissed

ITA 413/NAG/2019[2012-13]Status: DisposedITAT Nagpur21 Feb 2024AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri K.P. DewaniFor Respondent: Shri Kailash G. Kanojiya

Section 132Section 143(3)Section 153ASection 2(47)Section 2(47)(v)

Capital Gain in respect of development agreement by holding no transfer of capital asset u/s. 2(47)(v) of the Act. 5. The brief