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6 results for “capital gains”+ Section 26clear

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Mumbai3,629Delhi3,011Bangalore1,362Chennai974Ahmedabad804Kolkata755Jaipur657Hyderabad516Pune407Surat349Chandigarh342Indore291Karnataka273Cochin212Visakhapatnam170Raipur167Nagpur105Rajkot91Agra88Cuttack84Amritsar76Guwahati74Lucknow72SC64Calcutta59Panaji53Telangana47Dehradun19Jodhpur19Ranchi19Allahabad16Patna16Jabalpur12Varanasi10Kerala9Rajasthan6Orissa3A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1K.S. RADHAKRISHNAN A.K. SIKRI1Punjab & Haryana1ANIL R. DAVE SHIVA KIRTI SINGH1

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

capital gains cannot be assessed. A perusal of the trust deed in the instant cases I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 24 :: does not indicate that any power was conferred on the trustees to relinquish their position as trustees en banc. Rather, as noticed by the Supreme Court in Sheikh Abdul Kayum and Others

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)

Section 143(3) of the Act on the basis of the return filed by the assessee showing the amount received on sale of certain properties and claiming exemption from capital gains alleging it to be sale of agricultural land. The AO found that the properties were acquired between 1992-93 to 1997-98 as also a solitary purchase

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

26 provisions dealing with the custody of the Consolidated Fund of the State, and the payment of money into or the withdrawal of money therefrom; and, under clause (1)(d), if the Bill contains only provisions dealing with the appropriation of moneys out of the Consolidated Fund of the State. Article 202 mandates that the Governor shall, in respect

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

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 are confined to what is stipulated in the contract, and even if termination is wrongful, Courts will

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

26. It is submitted that the non-cooperation of HVL complained of is the refusal of the learned Senior Counsel appearing on behalf of HVL to make a concession that HVL shall cause a recommendee of the Joint APLs to be appointed as a Director of the 3 subsidiary companies of a listed company. It is submitted that appointment

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

26. It is submitted that the non-cooperation of HVL complained of is the refusal of the learned Senior Counsel appearing on behalf of HVL to make a concession that HVL shall cause a recommendee of the Joint APLs to be appointed as a Director of the 3 subsidiary companies of a listed company. It is submitted that appointment