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3 results for “capital gains”+ Section 13Aclear

Sorted by relevance

Delhi14Cuttack7Mumbai6Jaipur5Indore5Bangalore4Pune3Ahmedabad2Dehradun2Raipur1Amritsar1Hyderabad1Kolkata1

Key Topics

Section 1018Section 12A6Section 115B4Exemption3Section 143(1)2Section 322Section 33A2Section 112Section 13A2Capital Gains

JAYNT VASUDEO ARADHYE,SOLAPUR vs. DCIT, CIRCLE-1, SOLAPUR, SOLAPUR

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

ITA 683/PUN/2024[2022-23]Status: DisposedITAT Pune21 Oct 2024AY 2022-23

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.683/Pun/2024 िनधा"रण वष" / Assessment Year: 2022-23 Jaynt Vasudeo Aradhye, Vs. Dcit, Circle-1, Solapur. Villa No.25, Indradhanu, Laxmi Peth, Vishnu Mill Compound, Solapur- 413001. Pan : Aappa8903M Appellant Respondent Assessee By : Shri Deepak Chintaman Gadgil Revenue By Shri Ramnath P. Murkunde : Date Of Hearing 06.08.2024 : Date Of Pronouncement : 21.10.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 07.02.2024 Passed By Ld. Addl./Jcit(A)-1, Coimbatore For The Assessment Year 2022-23 2. The Appellant Has Raised The Following Grounds Of Appeal :- “I. The Cpc Was Not Correct Both Factually & Legally In Not Considering The Claim Of Brought Forwarded Short Term Capital Loss Of Rs 27,78,028/-. 11. Section 143(1) As It Stands On The Statute Books As On Today, Does Not Permit Either Cpc Or The Ao To Make Such Adjustments As They Are Beyond The Scope Of The Said Section.

For Appellant: Shri Deepak Chintaman Gadgil
Section 10Section 10ASection 115BSection 143(1)Section 155B
2
House Property2
Deduction2
Section 16
Section 23
Section 24
Section 32
Section 32A

13A) or prescribed under clause (14) (other than those as may be prescribed for this purpose) or clause (17) or clause (32), of section 10 or section 10AA or section 16 or clause (b) of section 24 (in respect of the property referred to in sub-section (2) of section 23) or clause (iia) of sub- section (1) of section

DADASAHEB TIRODKAR SHAIKSHANIK ACADEMY,SINDHUDURG vs. ITOD EXEMPTION WARD, KOLHAPUR

In the result, appeal of the assessee is partly allowed

ITA 1016/PUN/2025[2017-18]Status: DisposedITAT Pune30 Jul 2025AY 2017-18
Section 10Section 10(21)Section 10(228)Section 10(24)Section 10(46)Section 10(47)Section 11Section 11(3)Section 13ASection 13B

13A\n12a\nb\nincome claimed/ exempt under section 13B\n12b\n13\nIncome not forming part of item no. 7 and 11 above\ni\nIncome from house property (3b of Schedule HP) (enter nil if loss)\n131\n0\nii\nProfits and gains of business or profession [as per item no. E 35 of schedule BP)\n13\n0\nin\nIncome under

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

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

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

gains of\nbusiness which is not incidental to the attainment of its objectives\nor separate books of account are not maintained by such trust or\ninstitution in respect of the business which is incidental to the\nattainment of its objectives; or\n(c) the trust or institution has applied any part of its income from\nthe property held under