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4 results for “capital gains”+ Exemptionclear

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Mumbai3,998 Delhi2,723 Chennai1,388 Bangalore1,253 Kolkata1,053 Ahmedabad636 Jaipur389 Pune338 Hyderabad318 Indore224 Chandigarh210 Raipur139 Cochin136 Lucknow113 Surat107 Nagpur84 Rajkot76 Visakhapatnam61 Calcutta60 SC56 Amritsar50 Patna46 Cuttack38 Guwahati34 Karnataka34 Agra25 Jodhpur24 Ranchi23 Dehradun19 Kerala12 Jabalpur11 Telangana10 Rajasthan7 Allahabad7 Varanasi6 Panaji6 Orissa4 A.K. SIKRI ROHINTON FALI NARIMAN2 Gauhati2 Punjab & Haryana2 Andhra Pradesh2 A.K. SIKRI N.V. RAMANA1 ANIL R. DAVE SHIVA KIRTI SINGH1 ASHOK BHAN DALVEER BHANDARI1 D.K. JAIN JAGDISH SINGH KHEHAR1 K.S. RADHAKRISHNAN A.K. SIKRI1 Himachal Pradesh1

Key Topics

Section 14A3 Capital Gains3 Section 260A2 Section 2602 Section 45(2)2 Exemption2 Disallowance2 Addition to Income2

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

ITA/83/2010HC Orissa08 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A

capital gains were taxable. STT and exemption in respect of long-term capital gains came into effect only from October

ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.

ITA/44/2022

HC Orissa

15 Mar 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 26Th July, 2022 Appearance :- Mr. Soumen Bhattacharjee, Adv. … For Appellant Mr. S.M. Surana, Adv. Mr. Bhaskar Sengupta, Adv. Md. Afzal Ansari, Adv. … For Respondent

Section 11Section 11(1)(a)Section 260A

capital gain from sale of cars would qualify for exemption under section 11(1A) of the Act since the tax effect

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. M/S. KNSD ENTERPRISES PVT. LTD.

ITA/9/2022HC Orissa08 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

capital gains is Rs.3,35,491/- which was claimed as exemption from tax. Though it is right that we have

PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.

In the result, the appeal stands disposed of in terms of

ITA/33/2017HC Orissa14 Nov 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 115Section 115JSection 14Section 14ASection 260Section 45(2)

capital gains on sale of such assets? 3. "Whether on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the addition made in respect of realization of assets of erstwhile Lakshmi Commercial Bank by erroneously holding that, when the excess of liabilities over assets is not 4 allowed as deduction