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2 results for “capital gains”+ Section 194Cclear

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Key Topics

Section 14A2Section 194C2Section 143(2)2Capital Gains2Business Income2Addition to Income2

ASSISTANT COMMISSIONER OF INCOME TAX, CIRLE 1, KOLHAPUR, KOLHAPUR vs. HAMAJA MOHAMMED MALPEKAR, MAHARASHTRA

ITA 23/PUN/2024[2016-17]Status: DisposedITAT Pune27 Nov 2024AY 2016-17

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

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 14ASection 194C

194C and 194J (as per 26AS) are more than the receipts shown in ITR 4/5/6 (service receipts as per 26AS and Total revenue from operations in P&L account). Statutory notice(s) u/s 143(2) and 142(1) of the Income Tax Act, 1961 (the “Act”) along with a detailed questionnaire were issued and duly served upon the assessee

HAMAJA MOHAMMED MALPEKAR,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI WARD, RATNAGIRI

ITA 264/PUN/2024[AY 2016-17]Status: Disposed
ITAT Pune
27 Nov 2024

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

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 14ASection 194C

194C and 194J (as per 26AS) are more than the receipts shown in ITR 4/5/6 (service receipts as per 26AS and Total revenue from operations in P&L account). Statutory notice(s) u/s 143(2) and 142(1) of the Income Tax Act, 1961 (the “Act”) along with a detailed questionnaire were issued and duly served upon the assessee