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4 results for “capital gains”+ Section 58clear

Sorted by relevance

Mumbai2,190Delhi1,693Bangalore762Chennai529Ahmedabad485Jaipur461Kolkata412Hyderabad282Chandigarh199Pune195Karnataka159Indore152Cochin142Surat140Raipur109Agra75Nagpur67Cuttack58Rajkot56Calcutta55Lucknow51Visakhapatnam49Panaji47SC27Telangana25Amritsar24Guwahati20Dehradun13Ranchi13Jodhpur11Allahabad11Rajasthan4Patna4Varanasi3Jabalpur2Punjab & Haryana2Orissa2MADAN B. LOKUR S.A. BOBDE1Kerala1A.K. SIKRI ROHINTON FALI NARIMAN1Andhra Pradesh1

Key Topics

Section 54F4Section 2503Section 1443Section 10(37)3Addition to Income3Section 143(3)2Section 45(5)2Section 54B2Exemption2Deduction

ITO, WARD-4(1), PATNA vs. JAGDISH RAY, PATNA

In the result, the appeal of revenue-ITA No

ITA 102/PAT/2020[2014-15]Status: DisposedITAT Patna04 Jan 2023AY 2014-15
Section 10(37)Section 250Section 96

58,374/- on account of long term capital gain arising out of compensation against the land acquisition. The addition was based on the basis of information received from District Land Acquisition Officer which is a land enforcing agency / department and as such the case is covered under exceptions clause specified in Board's letter bearing F. No.279/Misc. 142/2007-ITJ (Pt) dated

SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA

In the result, the appeal is dismissed

ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18
2

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F

section 144 in last para of the assessment order appears to be an inadvertent mistake which needs to be ignored. Therefore, this ground is dismissed. 6.1 Ground Nos. 2 & 3 pertain to addition of Rs. 2,58,34,383/- as long term capital gain

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 54BSection 54F

capital gain : Rs.1,25,05,763/- Total income : Rs.1,27,58,955/- Or Rs.1,27,58,960/- Assessed u/s 143(3) of the I.T. Act, 1961 on a total income of Rs.1,27,58,960/-. Issue Demand Notice, Challan and a copy of the Order to the assessee. Penalty proceeding u/s 271(1)(c) is also initiated for inaccurate particular

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA

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

ITA 108/PAT/2020[2011-12]Status: DisposedITAT Patna24 Jun 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 143(3)Section 148Section 250

58:50 PM SELL 10 113.20 5000 5660000.00 2 ZINC FUTURES 21/03/201103:59:16 PM SELL 11 113.20 5000 6226000.00 13 ZINC FUTURES 21/03/2011 03:59:55 PM SELL 5 113.20 5000 2830000.00 1 ZINC FUTURES 21/03/201104:00:15 PM SELL 5 113.20 5000 2830000.00 1 ZINC FUTURES 21/03/201104:01:03 PM SELL 5 113.20 5000 2830000.00 1 ZINC FUTURES