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3 results for “capital gains”+ Section 45clear

Sorted by relevance

Mumbai1,438 Delhi1,100 Chennai352 Bangalore304 Jaipur298 Ahmedabad271 Hyderabad246 Kolkata184 Chandigarh169 Indore119 Pune98 Cochin94 Raipur91 Surat65 Nagpur63 Rajkot57 Visakhapatnam45 Amritsar38 Patna34 Lucknow28 Guwahati27 Cuttack21 Jodhpur16 Dehradun13 Agra9 Jabalpur7 Ranchi5 Allahabad5 Varanasi5 Panaji3

Key Topics

Section 1544 Section 2634 Section 403 Section 45(4)2 Section 143(3)2 Deduction2

M/S CHARIS AGRO AND COLD STORAGE,BELGAVI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BELGAVI

In the result, the appeal of assessee is dismissed

ITA 19/PAN/2019[2013-14]Status: DisposedITAT Panaji20 Sept 2023AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Balu AnandFor Respondent: Shri P.S. Shivshankar

Section 154Section 263Section 45(4)

capital gains as per section 45(4) of the Act is not maintainable. The ld. DR drew our attention to the order

M/S FEELINGS,MARGAO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI

The appeal is ALLOWED in above terms

ITA 149/PAN/2019[2014-15]Status: Disposed

ITAT Panaji

01 Sept 2023

AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 149/Pan/2019 धििाारण वर्ा / Assessment Year : 2014-15 M/S. Feelings, H. No. 2730, Murida, Fatorda Margao Goa- 403601 Pan:Aabff4135A . . . . . . . अपीलाथी / Appellant

For Appellant: Shri Rahul SardaFor Respondent: Shri N. Shrikanth

Section 143(3)Section 253(1)Section 263Section 30Section 40

45,829/- represented by interest income earned/accrued, which was accepted by the Ld. AO by an order of assessment dt. 30/11/2016 framed u/s 143(3) of the Act. 2.3 Finding fault therewith, the Ld. PCIT invoked revisionary jurisdiction u/s 263 of the Act and has set- aside the assessment for misplacing explanation 3 in arriving eligible amount of book profit

SHRI MALLIKARJUN URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. ITO WARD 1 BELGAUM, BELGAUM

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 65/PAN/2026[2017-18]Status: DisposedITAT Panaji06 Mar 2026AY 2017-18

Bench: SHRI PAVAN KUMAR GADALE (Judicial Member)

Section 80PSection 80P(2)(a)Section 80P(2)(d)

45,940/- and passed the order u/sec 143(3) of the Act dated 21.11.2019. 3. Aggrieved by the order, the assessee has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts and findings of the AO and has issued notices of hearing and the assessee has filed the details