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2 results for “capital gains”+ Section 80clear

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Key Topics

Section 2634Section 143(3)3Section 260A2Section 143(1)2Section 143(2)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

80,490/- Assessed. Issue requisite documents.” The proceedings were initiated under Section 263 of the Act and notice was issued on 13.12.2017. There was long term capital gain

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

ITA/325/2016
HC Punjab & Haryana
04 Feb 2026

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

Section 260ASection 80

80-I of the I.T. Act as no new industrial Unit has come into existence in the year under consideration? (iv) Whether on the facts and in circumstances of the case and in law, the Hon'ble ITAT is right deleting the addition of Rs. 1,41,58,549/- by excluding the excise duty in the valuation of closing stock