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7 results for “capital gains”+ Section 32Aclear

Sorted by relevance

Mumbai41Delhi39Bangalore22Indore13Ahmedabad9Kolkata9SC8Hyderabad8Pune7Chennai6Visakhapatnam3Karnataka2Cochin2Cuttack1Rajkot1Surat1Guwahati1

Key Topics

Section 80P(2)(a)9Section 80P6Disallowance4Section 271(1)(c)3Section 223Exemption3Deduction3Penalty3Limitation/Time-bar3

INCOME TAX OFFICER,, PUNE vs. MAHARASHTRA STATE CO-OPERATIVE CREDIT SOCIETIES DEPOSITE GURANTEE CORP.LTD,, PUNE

In the result, quantum assessment appeals for the A

ITA 709/PUN/2017[2008-09]Status: DisposedITAT Pune18 Aug 2021AY 2008-09

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.709/Pun/2017 निर्धारण वषा / Assessment Year : 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Appellant Respondent आयकर अपीऱ सं. / Ita Nos.1492 & 1493/Pun/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Corrigendum Per R.S.Syal, Vp : This Corrigendum Is Being Issued To Correct The Typographical Mistake In The Date Of Pronouncement Mentioned In First Page Of Order. The Same May Be Read As “13.08.2021” Instead Of “13.05.2021”. (S.S. Viswanethra Ravi) (R.S.Syal)पुणे Pune; दििधंक Dated : 18Th August, 2021 Gcvsr

Section 22Section 271(1)(c)Section 80PSection 80P(2)(a)

Capital gains‟, interest on FDs, etc. would fall under the head „Income from other sources‟ and the amount of loss for the year and brought forward loss from sale of mutual funds would be set off in terms of sections 70/71 and 74 of the Act. 7. In the result, these two appeals are partly allowed for statistical purposes

INCOME-TAX OFFICER, WARD - 5(1),, PUNE vs. MAHARASHTRA STATE CO-OPERATIVE CREDIT SOCIETIES DEPOSIT GURANTEE CORP. LTD,, PUNE

In the result, quantum assessment appeals for the A

ITA 1492/PUN/2018[2007-08]Status: DisposedITAT Pune18 Aug 2021AY 2007-08

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.709/Pun/2017 निर्धारण वषा / Assessment Year : 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Appellant Respondent आयकर अपीऱ सं. / Ita Nos.1492 & 1493/Pun/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Corrigendum Per R.S.Syal, Vp : This Corrigendum Is Being Issued To Correct The Typographical Mistake In The Date Of Pronouncement Mentioned In First Page Of Order. The Same May Be Read As “13.08.2021” Instead Of “13.05.2021”. (S.S. Viswanethra Ravi) (R.S.Syal)पुणे Pune; दििधंक Dated : 18Th August, 2021 Gcvsr

Section 22Section 271(1)(c)Section 80PSection 80P(2)(a)

Capital gains‟, interest on FDs, etc. would fall under the head „Income from other sources‟ and the amount of loss for the year and brought forward loss from sale of mutual funds would be set off in terms of sections 70/71 and 74 of the Act. 7. In the result, these two appeals are partly allowed for statistical purposes

INCOME-TAX OFFICER, WARD - 5(1),, PUNE vs. MAHARASHTRA STATE CO-OPERATIVE CREDIT SOCIETIES DEPOSIT GURANTEE CORP. LTD,, PUNE

In the result, quantum assessment appeals for the A

ITA 1493/PUN/2018[2008-09]Status: DisposedITAT Pune18 Aug 2021AY 2008-09

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपीऱ सं. / Ita No.709/Pun/2017 निर्धारण वषा / Assessment Year : 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Appellant Respondent आयकर अपीऱ सं. / Ita Nos.1492 & 1493/Pun/2018 निर्धारण वषा / Assessment Years : 2007-08 & 2008-09 Ito, Ward 5(1), Vs. Maharashtra State Co-Operative Pune Credit Societies Deposit Guarantee Corp. Ltd., Suraksha Bhawan, Plot No.9, Gultekdi, Pune – 411037 Pan: Aabtm4090M Corrigendum Per R.S.Syal, Vp : This Corrigendum Is Being Issued To Correct The Typographical Mistake In The Date Of Pronouncement Mentioned In First Page Of Order. The Same May Be Read As “13.08.2021” Instead Of “13.05.2021”. (S.S. Viswanethra Ravi) (R.S.Syal)पुणे Pune; दििधंक Dated : 18Th August, 2021 Gcvsr

Section 22Section 271(1)(c)Section 80PSection 80P(2)(a)

Capital gains‟, interest on FDs, etc. would fall under the head „Income from other sources‟ and the amount of loss for the year and brought forward loss from sale of mutual funds would be set off in terms of sections 70/71 and 74 of the Act. 7. In the result, these two appeals are partly allowed for statistical purposes

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. BANK OF MAHARASHTRA,, PUNE

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 581/PUN/2017[2012-13]Status: DisposedITAT Pune27 Jun 2019AY 2012-13

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

For Appellant: Shri S. Ananthan with Mrs. Lalitha RFor Respondent: Mrs. Kesang Y. Sherpa

capital and of the general reserves of the specified entity, no allowance under this clause shall be made in respect of such excess.” In the present case, it is an admitted position that the assessee bank has created special reserve u/s. 36(1)(viii) to the extent of Rs.12 Crores in the period relevant to the assessment year under appeal

DEPUTY COMMISSIONER OF INCOME TAX,, PUNE vs. BANK OF MAHARASHTRA,, PUNE

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 579/PUN/2017[2011-12]Status: DisposedITAT Pune27 Jun 2019AY 2011-12

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

For Appellant: Shri S. Ananthan with Mrs. Lalitha RFor Respondent: Mrs. Kesang Y. Sherpa

capital and of the general reserves of the specified entity, no allowance under this clause shall be made in respect of such excess.” In the present case, it is an admitted position that the assessee bank has created special reserve u/s. 36(1)(viii) to the extent of Rs.12 Crores in the period relevant to the assessment year under appeal

BANK OF MAHARASHTRA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 634/PUN/2017[2011-12]Status: DisposedITAT Pune27 Jun 2019AY 2011-12

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

For Appellant: Shri S. Ananthan with Mrs. Lalitha RFor Respondent: Mrs. Kesang Y. Sherpa

capital and of the general reserves of the specified entity, no allowance under this clause shall be made in respect of such excess.” In the present case, it is an admitted position that the assessee bank has created special reserve u/s. 36(1)(viii) to the extent of Rs.12 Crores in the period relevant to the assessment year under appeal

BANK OF MAHARASHTRA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,, PUNE

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 635/PUN/2017[2012-13]Status: DisposedITAT Pune27 Jun 2019AY 2012-13

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

For Appellant: Shri S. Ananthan with Mrs. Lalitha RFor Respondent: Mrs. Kesang Y. Sherpa

capital and of the general reserves of the specified entity, no allowance under this clause shall be made in respect of such excess.” In the present case, it is an admitted position that the assessee bank has created special reserve u/s. 36(1)(viii) to the extent of Rs.12 Crores in the period relevant to the assessment year under appeal