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221 results for “capital gains”+ Exemptionclear

Sorted by relevance

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Key Topics

Addition to Income54Section 143(3)49Section 14847Section 143(2)41Exemption40Deduction40Section 54F32Section 80G(5)31Section 5430Section 54B

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19
For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(3)Section 147Section 148Section 153A

exempt capital gain or short Term Capital Loss in\ntheir books of accounts. The assessee was one such beneficiary.\n\n3. As per the information

DY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KRUTI LALITKUMAR JAIN, PUNE

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

Showing 1–20 of 221 · Page 1 of 12

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28
Section 80P28
Capital Gains26
ITA 1554/PUN/2024[2013-14]Status: DisposedITAT Pune19 Nov 2024AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(2)Section 54F

capital gain and either claims exemption u/s 54F or ends up claiming capital loss by taking undue benefit of indexation

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ITA 1555/PUN/2024[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14
Section 132Section 143(3)Section 147Section 148Section 153A

exempt capital gain or short Term Capital Loss in\ntheir books of accounts. The assessee was one such beneficiary.\n3.\nAs per the information

JAIBHAGWAN BANARASIDAS JINDAL,JALNA vs. THE INCOME TAX OFFICER, WARD-1, JALNA

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

ITA 2016/PUN/2024[2016-17]Status: DisposedITAT Pune27 Feb 2025AY 2016-17

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Ramnath P Murkunde
Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

exempt capital gain or short term capital loss in their books of account. The trading of equity shares in the scrip

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

ITA 497/PUN/2025[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14
Section 132Section 143(3)Section 147Section 148Section 153A

exempt capital gain or short Term Capital Loss in\ntheir books of accounts. The assessee was one such beneficiary.\n\n3. As per the information

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 148/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

exempt capital gain or short term capital loss in their books of accounts. The assessee Shri Ashish Omprakash Mantri was one such

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 143/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

exempt capital gain or short term capital loss in their books of accounts. The assessee Shri Ashish Omprakash Mantri was one such

INCOME TAX OFFICER, WARD -1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 146/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

exempt capital gain or short term capital loss in their books of accounts. The assessee Shri Ashish Omprakash Mantri was one such

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. PRAMILA OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 145/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

exempt capital gain or short term capital loss in their books of accounts. The assessee Shri Ashish Omprakash Mantri was one such

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 140/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

exempt capital gain or short term capital loss in their books of accounts. The assessee Shri Ashish Omprakash Mantri was one such

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 141/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

exempt capital gain or short term capital loss in their books of accounts. The assessee Shri Ashish Omprakash Mantri was one such

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 142/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

exempt capital gain or short term capital loss in their books of accounts. The assessee Shri Ashish Omprakash Mantri was one such

INCOME TAX OFFICER, WARD 1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

ITA 147/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

exempt capital gain or short\nterm capital loss in their books of accounts. The assessee Shri Ashish Omprakash\nMantri was one such

DINESHKUMAR RAMCHANDRA TULSYAN (HUF),,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

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

ITA 813/PUN/2018[2014-15]Status: DisposedITAT Pune28 Nov 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15 Dineshkumar Ramchandra Tulsyan (Huf) Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Aachd5953R (Appellant) (Respondent) Assessment Year : 2014-15 Smt. Sumandevi Dineshkumar Tulsyan Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Ackpt1322Q (Appellant) (Respondent)

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Rajesh Haladkar (through virtual)
Section 10(38)Section 133ASection 142(1)Section 143(2)Section 144A

exempt income u/s 10(38) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) being the long term capital gain

SMT. SUMANDEVI DINESHKUMAR TULSYAN,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

ITA 814/PUN/2018[2014-15]Status: DisposedITAT Pune28 Nov 2025AY 2014-15
Section 10(38)Section 133ASection 142(1)Section 143(2)Section 144A

capital gain, as long term\ncapital gain is exempt under section 10(38) of the Act.\nThe Principal CIT (A) and the Tribunal

CHANDRASHEKHAR BAGADE,PUNE vs. ITO WARD 5(1), PUNE

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

ITA 958/PUN/2025[2013-14]Status: DisposedITAT Pune31 Jul 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14 Chandrashekhar Bagade Ito, Ward 5(1), Pune F 5, Windmill Village, Vs. Opp Ambrosiya, Paud Road, Pune – 411021 Pan: Amxpb8229M (Appellant) (Respondent) Assessee By : Shri Sharad A Vaze Department By : Shri Ramnath P Murkunde Date Of Hearing : 30-07-2025 Date Of Pronouncement : 31-07-2025 O R D E R

For Appellant: Shri Sharad A VazeFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 271(1)(c)Section 54Section 54F

exemption u/s 54F of the Income Tax Act 1961. 2. The Assessing Officer accepted the gain as long-term capital

INCOME TAX OFFICER, PUNE vs. PRAKASH RAMKRISHNA POPHALE, PUNE

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

ITA 283/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2017-18

For Appellant: Shri Prasad BhandariFor Respondent: Shri Sourabh Nayak, Addl.CIT
Section 133(6)Section 143(2)Section 54Section 54(1)

exemption under section 54 are as under: i) the asset transferred is a residential house; ii) the asset transferred is a long-term capital asset and hence there is a long term capital gain

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ITA 1560/PUN/2024[2014-15]Status: DisposedITAT Pune27 Oct 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya and Tushar NagoriFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153A

capital gain and claim bogus exemption, the Revenue was justified in denying exemption under Section 10(38) and treating such

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

ITA 498/PUN/2025[2014-15]Status: DisposedITAT Pune27 Oct 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya and Tushar NagoriFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153A

capital gain and claim bogus exemption, the Revenue was justified in denying exemption under Section 10(38) and treating such

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

ITA 1561/PUN/2024[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya and Tushar NagoriFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153A

capital gain and claim bogus exemption, the Revenue was justified in denying exemption under Section 10(38) and treating such