Search: capital gains

5 results for “capital gains”+ Section 79clear

Sorted by relevance

Key Topics

Section 143(2)6 Section 143(3)5 Section 50C5 Addition to Income4 Section 2503 Section 1443 Section 54F3 Section 1483 Section 142(1)2 Capital Gains

UDAYKUMAR VYAS,NAGPUR vs. ITO WARD 1 (5), BSNL RTTC BUILDING

In the result, appeal of the assessee is allowed

ITA 262/NAG/2025[2013-14]Status: DisposedITAT Patna21 Apr 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Royudaykumar Vyas, Ito, Ward – 1(5) Flat No. 402, Lepresting Vs Nagpur Apartment, Plot No. 105- 106, Ramdaspeth, Nagpur. Pan : Aarpv 4578 K Assessee Respondent

For Appellant: Shri Sameer Wazalwar, CAFor Respondent: Shri Pankaj Kumar, CIT DR

Section 139Section 143(2)Section 143(3)Section 148Section 250Section 50C

section 50C of the Act, irrespective of the accounting treatment adopted by the assessee or the claim that the land constituted stock-in-trade. The Ld. CIT(A) further held that the assessee had disclosed nil opening stock, and had failed to furnish any credible documentary evidence to substantiate that the land was held as stock-in-trade. Therefore

UDAYKUMAR VYAS,NAGPUR vs. ITO WARD 1 (5), BSNL RTTC BUILDING

UDAYKUMAR VYAS,NAGPUR vs. ITO WARD 1 (5), BSNL RTTC BUILDING

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

XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA

LAVANYA ESTATES PRIVATE LIMITED,PATNA vs. ITW WARD 2 (1) PATNA, PATNA

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