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5 results for “capital gains”+ Section 2(47)(v)clear

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Key Topics

Section 80H8 Section 143(3)5 Capital Gains4 Business Income4 Disallowance4 Addition to Income4 Section 143(2)3 Section 143(1)2 Section 14A2

SMT SUNANDA ANIL SALVE,NIPANI, BELGAVI vs. INCOME TAX OFFICER, WARD - 1, NIPANI

In the result, this appeal by the assessee stands allowed for statistical purpose

ITA 241/PAN/2017[2008-09]Status: DisposedITAT Panaji12 Dec 2018AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Respondent: Shri Y. V. Raviraj

2(47}(v), the importance of the word 'transfer' is due to the reason that under the charging section, viz., section 45, and the capital gain

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 105/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

Section 271(1)(c)2

Short Term Capital Gains2

Long Term Capital Gains2

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR

Section 143(1)Section 143(2)Section 14A

V) Transaction in exchange traded derivatives - life of short duration and they do not yield any income like dividend - Income can be derived only on their purchases and sales and so they are held only as stock-in-trade - Hence the income from such transactions is business income and not capital gains, This was so held in the case

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 116/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR

Section 143(1)Section 143(2)Section 14A

V) Transaction in exchange traded derivatives - life of short duration and they do not yield any income like dividend - Income can be derived only on their purchases and sales and so they are held only as stock-in-trade - Hence the income from such transactions is business income and not capital gains, This was so held in the case

VIJESH VITHAL TALAULICAR,PANAJI vs. ACIT, CIRCLE - 1(1), PANAJI

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

ITA 230/PAN/2017[2010-11]Status: DisposedITAT Panaji31 Mar 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 230/Pan/2017 "नधा"रण वष" / Assessment Year : 2010-11 Shri Vijesh Vithal Talaulicar Shri Ramnath Sadan, Dr. Dada Vaidya Road, Panaji, Goa Pan : Aaxpt9647D .......अपीलाथ" / Appellant बनाम / V/S. The Asst. Commissioner Of Income Tax, Circle-1(1), Panaji. ……""यथ" / Respondent

For Appellant: Shri D.E. Robinson, ARFor Respondent: Shri Sourabh Nayak, Sr. DR

Section 143(2)Section 143(3)

47,467/- as his “Dead Stock” and not as “capital Asset”. 2. Briefly stated, the assessee had filed his return of income for the assessment year 2010-11 on 28.03.2011, declaring an income of Rs.58,03,780/-. Subsequently, the case of the assessee was selected for scrutiny assessment u/s. 143(2) of the 3 Vijesh Vithal Talaulicar Vs. ACIT, Circle

M/S SESA RESOURS LTD (FORMERLY V. S. DEMPO & CO. PVT. LTD,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI

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

ITA 396/PAN/2018[2004-05]Status: DisposedITAT Panaji01 Sept 2022AY 2004-05

Bench: Shri C.M. Garg & Shri Girish Agrawalassessment Year: 2004-05 Sesa Resources Limied Vs. Acit, (Formerly V.S. Dempo & Co., Pvt. Circle-1(1), Aayakar Ltd.), Bhavan, Sesa Ghor, 20 Edc Complex, Edc Complex, Patto, Patto, Panaji, Panaji, Goa – 403 001. Goa. Pan: Aaacv7160R

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: Shri Ranjan Kumar, CIT, DR

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 47Section 80H

section 271 (1) (c) of a sum of Rs.7,26,536/-. Your Appellant contends that the Assessee has neither concealed any particulars of income nor furnished any inaccurate particulars thereof. Your Petitioner prays for directions for deleting the penalty as above. 2. Your Petitioner craves leave to add, alter, amend or delete the above Ground of Appeal.” 3. Facts