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4 results for “capital gains”+ Section 167Bclear

Sorted by relevance

Mumbai8 Pune4 Kolkata3 Chennai1 SC1

Key Topics

Section 111A16 Section 143(1)8 Section 112A6 Section 234C6 Section 167B4 Capital Gains4 Short Term Capital Gains4 Addition to Income4 Rectification u/s 1543 Section 22 Section 1672 Section 2(290)2

HREYANSH VASUNDHARA FAMILY TRUST,PUNE vs. INCOME TAX OFFICER, WARD-7(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1794/PUN/2024[2022-23]Status: DisposedITAT Pune29 May 2025AY 2022-23

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Ramnath P. Murkunde

Section 111ASection 112Section 112ASection 143(1)Section 167Section 167BSection 2(290)Section 234C

capital gains and dividend income, is subjected to MMR under section 167B r.w.s. 2(29C) with surcharge @ 37%. 7. We have

HREYANSH VASUNDHARA FAMILY TRUST,PUNE vs. INCOME TAX OFFICER, WARD-7(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1795/PUN/2024[2023-24]Status: DisposedITAT Pune29 May 2025AY 2023-24

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Ramnath P. Murkunde

Section 111ASection 112Section 112ASection 143(1)Section 167Section 167BSection 2(290)Section 234C

capital gains and dividend income, is subjected to MMR under section 167B r.w.s. 2(29C) with surcharge @ 37%. 7. We have

ANU AGA FAMILY DISCRETIONARY TRUST,PUNE vs. INCOME TAX OFFICER, WARD 7(1), PUNE

In the result, the appeal of the assessee is allowed

ITA 1258/PUN/2024[2021-22]Status: DisposedITAT Pune26 Jun 2025AY 2021-22

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

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Ramnath P. Murkunde

Section 111ASection 143(1)Section 2

capital gains under section 111A of the Act, the applicable surcharge shall be @ 15% and other income of the assessee including dividend income shall be subjected to MMR with surcharge @ 37% as per the provisions of section 167B

HREYANSH VASUNDHARA FAMILY TRUST,PUNE vs. INCOME TAX OFFICER, WARD-7(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1793/PUN/2024[2021-22]Status: DisposedITAT Pune26 Jun 2025AY 2021-22

For Appellant: \nShri C.H. NaniwadekarFor Respondent: \nShri Ramnath P. Murkunde

Section 111ASection 143(1)Section 167BSection 2

167B rws 2(29C) are\napplicable, the whole income would be subjected to highest slab of\ntaxation for the given income, irrespective of the nature of income.\n4.\nIn not appreciating that the words \"rate of income-tax (including\nsurcharge on income-tax, if any)\" in section 2(29C) denotes two\nseparate levies and hence MMR does not automatically include