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3 results for “capital gains”+ Section 115clear

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Key Topics

Section 32(2)10Section 143(3)5Addition to Income3Section 12Section 14A2Section 143(1)2Depreciation2Disallowance2Set Off of Losses2

SRI BINOY KUMAR SINGH, ,DALTONGANJ vs. ACIT, CIRCLE-3, RANCHI

Appeal is allowed

ITA 195/RAN/2019[2015-16]Status: DisposedITAT Ranchi21 Jul 2020AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2015-16

Section 143(1)Section 143(3)Section 144Section 56(2)(vii)Section 69

115,12,000/- invoked during the regular assessment in issue. Learned departmental representative fails to dispute the clinching fact that the impugned addition u/s 56(2)(vii) never formed subject- matter of assessee’s grounds in the lower appellate proceedings nor any such issue had arisen in the assessment order. This tribunal’s co-ordinate bench’s decision in Bikram

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

Carry Forward of Losses2
ITA 300/RAN/2017[09-10]Status: Disposed
ITAT Ranchi
06 Jan 2026

Bench: Hon'Ble Itat - By It Department Si No.

Section 1Section 143(3)Section 14ASection 32(2)

gains of subsequent years without any limit whatsoever." 8. In the light of the judicial precedents on the issue especially that of the Hon'ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra), we find that the issue is covered in favour of the assessee, therefore, the ground taken by the revenue is rejected

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

ITA 294/RAN/2017[12-13]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Hon'Ble Itat - By It Department Si No.

Section 1Section 143(3)Section 14ASection 32(2)

gains of subsequent years without any limit whatsoever." 8. In the light of the judicial precedents on the issue especially that of the Hon'ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra), we find that the issue is covered in favour of the assessee, therefore, the ground taken by the revenue is rejected