Search: capital gains

3 results for “capital gains”+ Section 40A(2)(a)clear

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Key Topics

Section 117 Section 1445 Section 12A(1)(b)3 Section 142(1)2 Section 2502 Section 12A2 Section 102 Section 139(1)2 Disallowance2 Addition to Income

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

gains of business or profession’ or “income from other sources” shall be determined according to the method of accountancy followed by the assessee, but such method ought to be in accordance with the conditions enumerated in sub- clause (2) of this section. The sub-clause (2) further provides that Central Government would notify in its Official Gazette from time

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

MAHENDRA PRASAD,EAST CHAMPARAN vs. ASSESSMENT UNIT, ITD, DELHI, DELHI