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3 results for “capital gains”+ Section 142clear

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Key Topics

Section 2634Section 143(3)3Section 143(2)3Section 260A2Section 143(1)2Addition to Income2

RAMESH KUMAR vs. COMMISSIONER OF INCOME TAX

The appeal is dismissed

ITA/396/2019HC Punjab & Haryana19 Feb 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 10(38)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 263

Section 143(1) of the Act. Subsequently, there being an information from the Investigation Wing about suspicious long term capital gain on shares, the case was selected for scrutiny. Notice along with questionnaire was issued, information/documents and evidence were taken on record and order dated 24.2.2016 was passed. It would be relevant to produce the assessment order in toto: “Return

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

capital gains and income from other sources. Under the head ‘income from other sources’, in addition to bank interest, FDRs, interest on unsecured loans was shown against which, the appellant VIRENDRA SINGH ADHIKARI 2025.07.07 10:17 I attest to the accuracy and integrity of this document ITA-385-2014 (O&M) -2- claimed Rs.10,50,000/- as “amount written

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

capital borrowe Ltd by the Asse be set aside bein ANALYSIS OF 28. A p that the learned appellant was no the previous yea (O&M) and other connected ca e fact that even the shares of M any pledge were not sold duri of it. asoning given by the Assessin r Section