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39 results for “capital gains”+ Section 40A(9)clear

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Disallowance39 Section 143(3)23 Depreciation23 Section 14A21 Addition to Income18 Section 40A(3)17 Section 80I16 Deduction12 Section 4010 Section 143(2)

SHRI TIRATH RAJ SHUKLA,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI

In the result, appeal of the assesee is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 7/RPR/2020[2015-16]Status: DisposedITAT Raipur17 Oct 2022AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 07/Rpr/2020 "नधा"रण वष" / Assessment Year : 2015-16 Shri Tirth Raj Sukla 1/3, Maitri Nagar, Risali, Bhilai (C.G.). Pan : Atqps4633J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai (C.G.). ……""यथ" / Respondent Assessee By :Shri S.R Rao, Advocate Revenue By :Shri G.N Singh, Sr. Dr

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri G.N Singh, Sr. DR

Section 143(3)Section 40A(3)Section 69C

capital expenditure, therefore, disallowance made by the A.O u/s.40A(3) of the Act was beyond comprehension. 6 Shri Tirth Raj Sukla Vs. ITO-1(2) 8. Before proceeding any further we deem it fit to cull out the provisions of Section 40A(3) of the Act, which reads as under: “(3) where the assessee incurs any expenditure in respect

Showing 1–20 of 39 · Page 1 of 2

SHRI TIRATH RAJ SHUKLA,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI

SHRI TIRATH RAJ SHUKLA,BHILAI vs. INCOME TAX OFFICER, WARD-1(2), BHILAI

SHUBH KARAN MAHNOT, AMBIKAPUR,AMBIKAPUR vs. INCOME TAX OFFICER, WARD-AMBIKAPUR, AMBIKAPUR

HARSHDEEP SINGH JUNEJA,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR vs. MESERS NARMADA DRINKS PRIVATE LIMITED, BILASPUR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1), RAIPUR vs. M/S SUPER IRON AND STEEL PVT LTD.,, RAIPUR

M/S SMS SHIVNATH INFRASTRUCTURE PVT LTD,DURG(CG) vs. THE PR. COMMISSIONER OF INCOME TAX-2, RAIPUR (CG)

THE ASSISTANT COMMISSIONER OF INCOME-TAX-2(1)BHILAI, BHILAI(CG) vs. M/S SMS SHIVNATH INFRASSTRUCTURE PVT LTD., DURG, DURG(CG)

DY. C.I.T.2(1), BILASPUR(CG) vs. M/S SECL, BILASPUR(CG)

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

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

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

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

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

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

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

DY.C.I.T. CIR 1(1), BILASPUR(CG) vs. M/S SECL, BILASPUR(CG)

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. JCIT, RANGE 1, BILASPUR(CG)

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

THE S0UTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

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