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2 results for “capital gains”+ Section 58clear

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Mumbai1,124Delhi718Chennai281Jaipur263Bangalore256Ahmedabad193Hyderabad152Kolkata126Chandigarh117Pune84Cochin80Raipur78Indore68Nagpur54Rajkot46Panaji41Surat38Lucknow32Visakhapatnam27Cuttack16Amritsar13Dehradun10Jodhpur8Guwahati7Patna6Allahabad5Agra4Ranchi2Jabalpur2Varanasi1

Key Topics

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

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