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2 results for “capital gains”+ Section 200Aclear

Sorted by relevance

Chennai67Kolkata17Bangalore17Delhi13Surat11Mumbai10Ahmedabad5Rajkot4Indore3Jodhpur2Pune2Jaipur2SC1Hyderabad1

Key Topics

Section 15412Section 143(3)3Section 1472Section 1482Disallowance2

BRIG. (RETD.) JITENDRA KUMAR NARANG,NOIDA vs. ITO, WARD 11(3), PUNE, PUNE

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

ITA 228/PUN/2025[2007-08]Status: DisposedITAT Pune28 May 2025AY 2007-08

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sankalp Malik (Virtual)For Respondent: Shri Aviyogi Ambadkar
Section 143(1)Section 143(3)Section 147Section 148Section 154

capital gain on sale of mutual funds were made. Subsequently, on 11.09.2017 the Assessing Officer passed order u/s 154 by making addition on account of investment in purchase of mutual fund of Rs.5,30,000/- to the income of the assessee thereby revising the income to Rs.10,94,290/- which was originally assessed at Rs.5,64,290/-. We further find

DEPUTY COMMISSIONER OF INCOME-TAX vs. ATLAS COPCO (INDIA) LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 2286/PUN/2014[2005-06]Status: DisposedITAT Pune10 Jan 2018AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri R. MurlidharFor Respondent: Shri Rajeev Kumar
Section 143(3)Section 154

Gains. Subsequent, to the execution of “Share Purchase Agreement”, the assessee entered into Non-solicitation Agreement and Non-compete Agreement, both dated 05-08-2002 with Revathi. In lieu of accepting restrictive covenants, the assessee received consideration of Rs.7.5 crores and Rs.2.5 crores, respectively from Revathi. The aggregate consideration of Rs.10 crores received by assessee on execution of non-solicitation