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2 results for “capital gains”+ Section 366clear

Sorted by relevance

Mumbai226Chennai63Delhi62Ahmedabad56Chandigarh55Raipur31Jaipur30Bangalore26Indore25Pune16Kolkata16Lucknow15Rajkot14Nagpur13Hyderabad12Surat9Cuttack8Guwahati5Jodhpur4Cochin3Ranchi2Visakhapatnam2Amritsar1

Key Topics

Section 32(2)8Section 143(3)4Section 14A2Depreciation2Disallowance2Addition to Income2Set Off of Losses2Carry Forward of Losses2

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