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5 results for “capital gains”+ Section 80Cclear

Sorted by relevance

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Key Topics

Section 80p(2)(d)8Exemption5Disallowance5Addition to Income5Section 2504Section 143(3)4Section 80p(2)(l)4Section 24Section 80p(2)4

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 284/RPR/2023[2013-14]Status: DisposedITAT Raipur30 Nov 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

80c rupees 50,000. 80p (1) where in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub section 2 there shall be deducted , in accordance with and subject to the provisions of this section, the sums specified in sub section (2) in computing the total income

Section 36(1)(va)4
Section 80P(2)(d)4
Business Income4

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 285/RPR/2023[2017-18]Status: DisposedITAT Raipur30 Nov 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

80c rupees 50,000. 80p (1) where in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub section 2 there shall be deducted , in accordance with and subject to the provisions of this section, the sums specified in sub section (2) in computing the total income

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 286/RPR/2023[2018-19]Status: DisposedITAT Raipur30 Nov 2023AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

80c rupees 50,000. 80p (1) where in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub section 2 there shall be deducted , in accordance with and subject to the provisions of this section, the sums specified in sub section (2) in computing the total income

CHHATTISGARH SAHAKARI SAKH SAMITI MARYADIT, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(2), BHILAI, DURG

In the result, appeals filed by the assessee in ITA No 284, 286 &

ITA 287/RPR/2023[2020-21]Status: DisposedITAT Raipur30 Nov 2023AY 2020-21

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.284,285,286,287/Rpr/2023) (Assessment Year:2013-14,2017-18,2018-19,2020-21)

For Appellant: Shri M.C. Oswal, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 2Section 250Section 36(1)(va)Section 80P(2)(d)Section 80p(2)Section 80p(2)(d)Section 80p(2)(l)

80c rupees 50,000. 80p (1) where in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub section 2 there shall be deducted , in accordance with and subject to the provisions of this section, the sums specified in sub section (2) in computing the total income

RAGHVENDRA SINGH THAKUR, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-4(1), RAIPUR, RAIPUR

The appeal is allowed

ITA 242/RPR/2025[2013-14]Status: DisposedITAT Raipur14 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.242/Rpr/2025 "नधा"रण वष" /Assessment Year: 2013-14 Raghvendra Singh Thakur, H.No.238, Sarona, Tatibandh, Raipur, 492001, Chhattisgarh Pan: Akbpt7616E .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Veekas S. Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 10(14)(ii)Section 69rSection 80C

Section 69r.w.s 115BBE of the Income Tax Act, 1961 and the Learned CIT (Appeals), National Faceless Appeal Centre. Delhi has erred in confirming the same as the addition is contrary to facts, law and legislative intent inasmuch as the cash deposited belonged to the partnership firm of the assessee which was substantiated by documentary evidences that were disregarded