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6 results for “capital gains”+ Section 260clear

Sorted by relevance

Mumbai296Chennai116Delhi105Jaipur57Hyderabad37Bangalore36Ahmedabad27Nagpur18Kolkata18Pune17Chandigarh16Rajkot15Visakhapatnam12Indore11Surat8Dehradun8Lucknow8Cochin8Jodhpur7Patna6Varanasi5Agra5Amritsar5Raipur5Cuttack3Panaji1Jabalpur1Allahabad1

Key Topics

Section 54F8Section 136Section 2505Section 1484Addition to Income4Penalty3Disallowance3Section 194J2Section 44A2Section 194

AMIT KUMAR VERMA,PATNA vs. ITO, WARD- 6(1), PATNA

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

ITA 357/PAT/2023[2015-16]Status: DisposedITAT Patna04 Dec 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 148Section 234ASection 250Section 271(1)(c)

260 ITR 491 (Bom) held that the 'transfer' as far as the landowner is concerned takes place on the date of entering into the JDA on the ground that possession given to a developer would also fall within the ambit of the 'transfer under Section 53A of the TOPA read with Section

HARI NARAYAN GUPTA (HUF),PATNA vs. ITO, WARD- 6 (5), PATNA

2
Section 54B2
TDS2

In the result, the appeal of the assessee is allowed

ITA 384/PAT/2024[2011-12]Status: DisposedITAT Patna23 Feb 2026AY 2011-12
Section 133(6)Section 148Section 2(47)(v)Section 50C

Section 50C of the Income Tax Act, 1951)\n9) Less: Indexed cost of land\n10) Long Term Capital Gain for tax purpose 1,33,85,300/-\nThe Id. CIT (A) in the appellate proceedings dismissed the appeal of\nthe assessee by passing a very cryptic order by observing that the\nLong-Term Capital Gain was correctly computed

VINOD YADAV,PATNA vs. ITO, WARD- 6 (3), PATNA

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 398/PAT/2025[2014-15]Status: DisposedITAT Patna23 Feb 2026AY 2014-15
For Appellant: Shri Mahendra Chowdhary, ARFor Respondent: Shri Ashwani Kr. Singal, DR
Section 133(6)Section 147Section 148Section 2(47)(ii)Section 50CSection 53A

Section 50C of the Income Tax Act, 1951) ₹3,45,79,350/-\n2.1. The Id. CIT (A) in the appellate proceedings dismissed the appeal\nof the assessee by passing a very cryptic order by observing thereto\nthat the Long-Term Capital Gain was correctly computed by the Id. AO\nand brought to tax. The Id. CIT (A) relied

SUNIL KUMAR SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA

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

ITA 390/PAT/2025[2018-19]Status: DisposedITAT Patna15 Jan 2026AY 2018-19

Bench: the sale of immovable properties on which long term capital gain was derived.

Section 250Section 251(2)Section 3Section 54BSection 54F

capital gains deduction claimed thereafter, other statutory notices were issued to the assessee and the assessee submitted part in reply. on 15.04.2021 a issued show cause notice to the assessee as per the contents therein and time was granted to the assessee to submit reply by 18.04.2021 and assessment order was passed on 19.04.2021 assessing the income

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

capital gain. ITA Nos.: 354 & 355/PAT/2025 AYs: 2017-18 & 2018-19 Shekhar Narayan. 16. For that the appellant reserves its right to furnish detailed written submission along with evidences and documents on or before the date of hearing. 17. For that the appellant may be given opportunity of personal hearing physically or virtually as the law permits at the time

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 355/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

capital gain. ITA Nos.: 354 & 355/PAT/2025 AYs: 2017-18 & 2018-19 Shekhar Narayan. 16. For that the appellant reserves its right to furnish detailed written submission along with evidences and documents on or before the date of hearing. 17. For that the appellant may be given opportunity of personal hearing physically or virtually as the law permits at the time