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4 results for “capital gains”+ Section 2(15)clear

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Key Topics

Section 260A2Section 1432

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

capital receipts whereas the expenditure on development of plot/sheds was claimed to be Rs.9.54 crores. The assessee had submitted that since it was following project completion method, therefore, excess of receipts qua expenses would be accounted for by it in subsequent years i.e. in the year of MANJU 2023.03.16 11:10 I attest to the accuracy and authenticity 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

15. A b the amount of business or prof of capital is bor respect of the sa Section 28 of th business or prof 16. Ad trading of yarn/ share trading ac shares/securities approved by the 17. The reflected shares auditor. The app the relevant asse 18. It Vardhman Poly shares were fre (O&M) and other connected

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

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

2. The appellant through instant appeal under Section 260A of Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 22.02.2006 passed by Income Tax Appellate Tribunal, Amritsar (for short ‘ITAT’) for Assessment Year 2002-03. DEEPAK BISSYAN 2026.02.24 14:18 I attest to the accuracy and integrity of this document