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2 results for “capital gains”+ Section 2(14)(iii)clear

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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

gains and other sources. The income from other sources comprises of interest income received from banks and FDRs and also on unsecured loans. The total interest received on loans by the assessee during the year was Rs.4,17,600/-. The claim of the assessee is VIRENDRA SINGH ADHIKARI 2025.07.07 10:17 I attest to the accuracy and integrity of this

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 36(1)(iii