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7 results for “capital gains”+ Business Incomeclear

Sorted by relevance

Mumbai5,592 Delhi4,136 Chennai1,772 Bangalore1,756 Kolkata1,264 Ahmedabad759 Jaipur600 Hyderabad555 Pune439 Chandigarh244 Indore219 Cochin184 Raipur148 Nagpur144 Surat117 Rajkot110 Lucknow103 SC94 Visakhapatnam93 Amritsar74 Panaji60 Dehradun58 Karnataka57 Calcutta50 Cuttack41 Jodhpur35 Guwahati34 Patna32 Agra26 Kerala16 Jabalpur15 Ranchi13 Telangana13 Allahabad12 Rajasthan11 Orissa8 Varanasi7 Punjab & Haryana7 Andhra Pradesh2 A.K. SIKRI ROHINTON FALI NARIMAN2 A.K. SIKRI N.V. RAMANA1 Gauhati1 K.S. RADHAKRISHNAN A.K. SIKRI1 D.K. JAIN JAGDISH SINGH KHEHAR1 MADAN B. LOKUR S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1 Himachal Pradesh1

Key Topics

Deduction4 Section 260A3 Section 1433 Section 35D3 Addition to Income3 Section 2602 Section 2712 Disallowance2 Penalty

BHARTI BHUSHAN JINDAL vs. COMMISSIONER OF INCOME TAX LUDHIANA

ITA/385/2014HC Punjab & Haryana03 Jul 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

Section 142(2)Section 143(2)Section 260ASection 271Section 36(1)(vii)Section 36(2)Section 41(1)Section 56Section 57

business income declared by the appellant, he had also declared income from capital gains and income from other sources. Under

2

M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

ITA/109/2007HC Punjab & Haryana13 May 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

income as referred to deals with the profits and gains ncome tax. the business of manufacture a ar 1997-1998 and was not into a arry on the business of trading de in the memorandum which w eting held on 10.03.1997. trading in shares. Appellant d ce sheet was duly audited by about 24 various companies dur ndent that

PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD

ITA/325/2016HC Punjab & Haryana04 Feb 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 80

income- tax under the head “Profits and gains of business or profession” 28(i) to (v) xxxx xxxx xxxx (va) any sum, whether received or receivable, in cash or kind, under an agreement for— (a) not carrying out any activity in relation to any business or profession; or (b) not sharing any know-how, patent, copyright, trade- mark, licence, franchise

CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.

The appeals are dismissed

ITA/398/2009HC Punjab & Haryana18 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 271

gains of the business. It was open to the assessee to follow either project completion method or percentage completion method. In Bilahari Investment (P) Ltd.'s case (Supra), it was observed by the Hon'ble Supreme Court that the recognition/identification of income under the Act was attainable by several methods of accounting. The same result can be attained

M/S ROCKMAN CYCLES INDS. LTD. vs. COMMR. OF INCOME TAX, LDH. AND ANR.

The appeals are allowed and impugned orders are

ITA/244/2005HC Punjab & Haryana09 Feb 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 260Section 37

capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head "Profits and gains

M/S KWALITY CAFE & RESTAURANT P LTD. vs. COMMISSIONER OF INCOME TAX AND ANR.

Appeal is dismissed

ITA/585/2006HC Punjab & Haryana18 Apr 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

business without the star-burst logo without any hindrance from the parties to the agreement. While filing the return of income for the year under appeal, on 29.11.1996, the assessee had offered Rs.10 Lakhs as long term capital gains

M/S MAJESTIC AUTO LTD vs. COMMISSIONER OF IT & ANR

ITA/290/2005HC Punjab & Haryana05 Dec 2025

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260Section 35D

capital expenditure or personal, laid out or expended wholly or exclusively for the purpose of business shall be allowed in computing the income chargeable under the head “Profit and gains