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2 results for “capital gains”+ Section 249(4)(b)clear

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Key Topics

Section 10(37)2Section 45(5)2Section 54B2

KAMLESH KUMAR,PATNA vs. ITO WARD- 6 (4), PATNA

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes

ITA 147/PAT/2025[2015-16]Status: DisposedITAT Patna07 Aug 2025AY 2015-16
Section 144Section 250

capital gains arose. The CIT(A) dismissed the appeal for non-payment of advance tax, citing Section 249(4)(b

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 13/PAT/2022[2016-17]Status: DisposedITAT Patna02 Jun 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 10(37)
Section 133(6)
Section 2(14)(iii)
Section 45(5)
Section 54B
Section 54F

b) In any area within such distance, not being more than eight kilometers, from the local limits of any municipality or cantonment board referred to in item (a), as the Central Government may, having regard to the extent of, and scope for, urbanization of that area and other relevant considerations, specify in this behalf by notification in the Official Gazette