BHAKTI KISHOR GADA,PUNE vs. INCOME TAX OFFCIER -3(5), PUNE

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2014-15 Bhakti Kishor Gada 201, Sai Siddhi, Behind Congress Bhavan, Shivaji Nagar, Pune-411004. Pan: Aghpg4273A. . . . . . . . Appellant

920/- which was selected for scrutiny u/s 143(3) of the Act. The exemption u/s 10(38) of the Act claimed against the long term capital gain arising out of share/scrip transactions of ‘Conart Traders Ltd/Sunrise Asian Ltd.’ was treated as bogus/sham and consequently ₹31,88,889/- was added u/s 68 as unexplained cash credit and assessed the total income

BANK OF MAHARASHTRA ,PUNE vs. ASST COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2016-17

capital nature, thus, these are not required to Mark to Market. Resultantly the loss or gain pertains to HTM category is not to be taken into consideration. The same will considered as and when these are transferred. (c) On the applicability of circulars instructions the Hon'ble Supreme Court in the case of "Catholic Syrian Bank Ltd vs CIT(supra

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PUNE, PUNE vs. BANK OF MAHARASHTRA, PUNE

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

capital nature, thus, these are not required to Mark to Market. Resultantly the loss or gain pertains to HTM category is not to be taken into consideration. The same will considered as and when these are transferred.\n(c) On the applicability of circulars instructions the Hon'ble Supreme Court in the case of \"Catholic Syrian Bank

POKHARNA EDUCATIONAL TRUST,PUNE vs. CIT (EXEMPTION), PUNE

In the result, appeal of the assessee is dismissed

gains\n3b\n0\nс.\nOther sources\n3c\n9360082\nd.\nu/s 115BBF\n3d\n0\ne.\nu/s 115BBG\n3e\n0\n4a\nProfit or loss included in 1, which is referred to in 4a\nsection\n0\n44AD/44ADA/44AE/44B/44BB/44BBA\n/44BBB/44D/44DA/44DB/First Schedule of Income-\ntax Act (other than profit from life insurance business\nreferred to in section 115B)\ni\n44AD\n4i\n0\n6\nBalance