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48 results for “capital gains”+ Section 254(1)clear

Sorted by relevance

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Key Topics

Addition to Income30Section 271(1)(c)26Disallowance18Depreciation17Section 143(3)16Penalty13Section 12A6Survey u/s 133A6Section 102

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

ITA 163/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 40/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

Showing 1–20 of 48 · Page 1 of 3

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR vs. SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

ITA 170/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

ITA 97/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 41/RPR/2023[2015-16]Status: DisposedITAT Raipur09 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG) vs. SOUTH EASTERN COAL FIELDS LTD.,, BILASPUR(CG)

ITA 143/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR

ITA 167/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

ITA 156/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

THE DY. CIT- CIR.-1(1),, BILASPUR(CG) vs. SOUTH EASTERN COALFILDS LTD.,, BILASPUR(CG)

ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

SOUTH EASTERN COAL FIELDS LTD.,,BILASPUR(CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG)

ITA 144/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. JT. COMMISSIONER OF INCOME TAX (OSD), CIRCLE-1(1), BILASPUR

ITA 66/RPR/2021[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 39/RPR/2023[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

ITA 184/JAB/2008[2004-05]Status: DisposedITAT Raipur23 Feb 2023AY 2004-05

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

ITA 180/JAB/2008[2001-02]Status: DisposedITAT Raipur23 Feb 2023AY 2001-02

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

ITA 185/JAB/2008[2005-06]Status: DisposedITAT Raipur23 Feb 2023AY 2005-06

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

ITA 178/JAB/2008[2000-01]Status: DisposedITAT Raipur23 Feb 2023AY 2000-01

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

ITA 182/JAB/2008[2002-03]Status: DisposedITAT Raipur23 Feb 2023AY 2002-03

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

ITA 177/JAB/2008[1999-2000]Status: DisposedITAT Raipur23 Feb 2023AY 1999-2000

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

ITA 176/JAB/2008[1998-99]Status: DisposedITAT Raipur23 Feb 2023AY 1998-99

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

capitalized for Rs. 1,56,77,767/- Rs. 1,56,77,767/- - development of projects 2. Guest House expenses Rs. 27,50,500/- Rs. 27,50,500/- - 3. Expenses on assets not Rs. 1,02,16,100/- Rs. 51,08,050/- Rs.51,08,050/- belonging to the assessee 4. Social overhead-Grants