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4 results for “capital gains”+ Section 6(1)(iii)clear

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Key Topics

Section 1434Section 2214Section 14A3Capital Gains3Section 2602Section 45(2)2Section 1402

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

6 of 2016, the Board directed that in respect of listed shares and securities held for a period of more than twelve months immediately preceding the date of its transfer, if the assessee desires to treat the income arising from transfer thereof as capital gains, the same shall not be put to dispute by the assessing officer. However, this stand

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.S.C.PADHEE

Appeals are disposed of

ITA/3/2018HC Orissa23 Mar 2022

Bench: The Trial Court. I.E., Appellant No.1 As Accused No.1/Company & Appellant Nos.2 To 4 As Accused Nos. 2 To 4.

Section 140Section 143Section 156Section 208Section 221Section 276Section 278Section 421

iii) For the assessment year 2008-09, accused No.1/company has filed income tax returns on 30.09.2008 under Ex.P1 by bifurcating the sale proceeds into long term capital gains accrued from the sale proceeds of the lands and short term capital gains accrued from the sale proceeds of the constructed area by showing gross taxable income as Rs.7

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. SEKHAR KUMAR MOHAPATRA

ITA/9/2024HC Orissa15 Apr 2024

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

For Appellant: Mr. Ajit Kumar, Sr. AdvocateFor Respondent: Mr. Prashant Vidyarthy, Sr. Panel Counsel
Section 164Section 42

Gain account showing sale proceeds to be Rs. 20.20 lacs. Investigation also revealed that attached immovable properties namely (i) 1A, 1st Floor, Sugam Hemant Apartment, 75 Bondel Road, Kolkata-700019 purchased through registered sale deed 9786 dated 31.08.2009 area 1569 Sq. Ft. total consideration amount with stamp duty and registration Rs. 42,28,764/- (ii) a car-parking space

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)

III Stage, Bengaluru-560 085. … Appellants (By Sri. Aravind K.V, Advocate) AND: M/s. Canara Bank, BSCA Section, FM & S Wing, HO, No.112, JC Road, Bengaluru-560 002. ... Respondent (By Sri. T. Suryanarayana, Advocate) 2 This I.T.A is filed under Section 260-A of the Income Tax Act 1961, arising out of order dated 30.03.2016 passed in ITA.No.813/Bang/2011