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6 results for “capital gains”+ Section 33clear

Sorted by relevance

Mumbai1,534Delhi1,009Chennai386Ahmedabad311Bangalore302Jaipur293Hyderabad241Chandigarh183Kolkata182Pune105Indore105Raipur103Cochin86SC71Nagpur69Surat56Visakhapatnam45Amritsar45Panaji35Lucknow34Rajkot31Guwahati25Cuttack22Dehradun19Jodhpur16Agra15Patna11Jabalpur8Varanasi6Ranchi6Allahabad3A.K. SIKRI ROHINTON FALI NARIMAN2D.K. JAIN JAGDISH SINGH KHEHAR1A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 32(2)16Section 143(3)9Section 2747Addition to Income5Section 14A4Section 271A4Depreciation4Disallowance4Set Off of Losses4

RAMA SHANKAR PRASAD ,RANCHI vs. DCIT,CIRCLE-1, RANCHI

In the result, the appeal filed by the assessee is allowed

ITA 115/RAN/2019[2015-16]Status: DisposedITAT Ranchi22 Aug 2023AY 2015-16

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 10(38)Section 115BSection 142(1)Section 143(1)Section 143(3)Section 68

33,94,610/- in FY 2014-15 thereby earning long term capital gain of Rs. 32,95,110/- which was claimed as exemption u/s 10(38) of the Act. According to Ld. AO the Securities and Exchange Board of India has held that share price of M/s. Kailash Auto Finance Limited was artificially increased on the platform of stock exchange

M/S NANDLAL KESHARDEO,RANCHI vs. ACIT, CENTRAL CIRCLE (1), RANCHI

Carry Forward of Losses4
Section 10(38)3
Section 153A2

In the result, this appeal filed by the assessee is allowed

ITA 15/RAN/2025[2016-2017]Status: DisposedITAT Ranchi12 Nov 2025AY 2016-2017

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 271ASection 274

capital gains to buy peace and the return of income was also accepted by the AO. Subsequently, notice u/s 274 of the Act was issued for initiation of penalty u/s 271AAB of the Act. The AO finally imposed the penalty which was upheld by the ld. CIT(A). 5. Before the ld.CIT(A),the assessee claimed that

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

ITA 294/RAN/2017[12-13]Status: DisposedITAT Ranchi06 Jan 2026
Section 143(3)Section 14ASection 32(2)

gains of\nsubsequent years without any limit whatsoever.\"\n8. In the light of the judicial precedents on the issue especially that\nof the Hon'ble Gujarat High court in the case of General Motors India\nPvt. Ltd. (supra), we find that the issue is covered in favour of the\nassessee, therefore, the ground taken by the revenue is rejected

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

ITA 300/RAN/2017[09-10]Status: DisposedITAT Ranchi06 Jan 2026
Section 143(3)Section 14ASection 32(2)

gains of\nsubsequent years without any limit whatsoever.\"\n8. In the light of the judicial precedents on the issue especially that\nof the Hon'ble Gujarat High court in the case of General Motors India\nPvt. Ltd. (supra), we find that the issue is covered in favour of the\nassessee, therefore, the ground taken by the revenue is rejected

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

ITA 302/RAN/2017[11-12]Status: DisposedITAT Ranchi06 Jan 2026
Section 143(3)Section 14ASection 32(2)

gains of\nsubsequent years without any limit whatsoever.\"\n8. In the light of the judicial precedents on the issue especially that\nof the Hon'ble Gujarat High court in the case of General Motors India\nPvt. Ltd. (supra), we find that the issue is covered in favour of the\nassessee, therefore, the ground taken by the revenue is rejected

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

ITA 293/RAN/2017[11-12]Status: DisposedITAT Ranchi06 Jan 2026
Section 143(3)Section 14ASection 32(2)

gains of\nsubsequent years without any limit whatsoever.\"\n8. In the light of the judicial precedents on the issue especially that\nof the Hon'ble Gujarat High court in the case of General Motors India\nPvt. Ltd. (supra), we find that the issue is covered in favour of the\nassessee, therefore, the ground taken by the revenue is rejected