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4 results for “capital gains”+ Section 10(20)clear

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Key Topics

Section 35D3Section 260A2

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

10:20 I attest to the accuracy and integrity of this document ITA-290-2005 (O&M) -5- more of the nature as notified in Sub Section (2). The appellant concededly incurred expenses with respected to feasibility of project. The expenses were incurred by way of travelling and staff salary. Those expenses directly related to expansion of undertaking as well

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

20 e impugned order dated 31.07.20 andigarh. ii) is reproduced as under:- roduced as under:- rovided for in the following clau the matters dealt with therein, n Section 28:- xxxx paid in respect of capital borrow profession. scriptions paid periodically Mutual Benefit Societies which fu ibed, shall be deemed to be cap is clause;” .07.2006 passed by learned Inco

INDERPAL SINGH AHUJA vs. THE ASSESSING OFFICER-CUM-A.C.I.T. ORS

ITA/338/2006HC Punjab & Haryana19 Feb 2026

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

Section 260A

20,000/- per acre sale consideration of aforesaid land. Accordingly, determined liability of long-term capital gain and consequential tax liability. The appellant preferred appeal which came to be dismissed vide order dated 18.01.2005 passed by Commissioner of Income Tax (Appeals). He preferred further appeal before Tribunal which came to be dismissed vide order dated 22.02.2006. The Tribunal assessed sale

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

Section 260A

Section 260A of the Income Tax Act, 1961, has been filed against the order dated 07.04.2006 (Annexure A-3) passed by the Income Tax Appellate Tribunal, Chandigarh, whereby appeal filed by the revenue-respondent against the order dated 22.03.2000 passed by the Commissioner of Income Tax (Appeals), Chandigarh, has been partly accepted. Brief facts of the case are that