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7 results for “capital gains”+ Exemptionclear

Sorted by relevance

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Key Topics

Section 271(1)4Section 143(3)2Section 2742Capital Gains2Exemption2

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

exempted from capital gains by the statute could be taxed as a casual or non-recurring receipt under section 10(3) read

C I TEXEMPTIONS JAIPUR vs. J D A JAIPUR

ITA/113/2016HC Rajasthan02 Aug 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: SHRI.JOHN POOMKUDY
Section 143(3)Section 2(13)

exemption from capital gains alleging it to be sale of agricultural land. The AO found that the properties were acquired

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

exemption un ort ‘the Act, 1961’) of an amoun NJAB AND HARYANA ARH ITA-81-2024 (O&M) Date of Decision: 23.07.2024 …Appellant . (Now known as Adishwar …Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH g Counsel for the appellant. ) dated 12.10.2023, passed by the llowing the appeal filed by the there was no actual loss on and the Tribunal has erred

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

gain Rs. 97,02,942/- and long term capital loss Rs. 350,31,73,044/- was claimed as exempt. 7. During

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

exempted from specific performance. 43. Likewise, in Satya Narain Garg v. DCM Ltd. 24 and in GE Capital Transportation Financial Services Ltd. v. Tarun Bhargava25, this Court reiterated that in cases involving private employment, the scope of judicial review is limited, and the remedies are governed solely by contract law principles. It was affirmed that the rights of the employees

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

capital of the company. As on 31.03.2020, BCL continues to have a total of 7,70,05,347 shares. The promoters comprises at present 23 companies and societies and one individual i.e. the estate of PDB holding a total of 4,84,34,191 shares equivalent to 62.90% of the total share capital. After elaborately referring to the genesis

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

capital of the company. As on 31.03.2020, BCL continues to have a total of 7,70,05,347 shares. The promoters comprises at present 23 companies and societies and one individual i.e. the estate of PDB holding a total of 4,84,34,191 shares equivalent to 62.90% of the total share capital. After elaborately referring to the genesis