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5 results for “capital gains”+ Section 81clear

Sorted by relevance

Mumbai997Delhi695Chennai251Bangalore192Ahmedabad187Jaipur165Hyderabad138Chandigarh131Kolkata96Raipur84Cochin81Indore79Pune48SC39Nagpur38Rajkot37Visakhapatnam35Surat33Lucknow31Amritsar19Cuttack12Dehradun12Jodhpur11Guwahati6Ranchi5Panaji5Patna5Agra4Jabalpur3MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI ROHINTON FALI NARIMAN1Allahabad1Varanasi1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 32(2)12Section 271(1)(c)10Section 2746Section 143(3)6Section 14A3Depreciation3Disallowance3Addition to Income3Set Off of Losses3

NITU SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OFINCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

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

ITA 82/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

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

81 & 82/Ran/2022 Rinku Singh Vs DCIT & 1 Anr Appeal 81/Ran/2022 for A.Y. 2015-16 as a lead case. In this appeal, the assessee has raised following grounds of appeal: "1. That under the facts and circumstances of the case, no penalty u/s 271(1)(c) should had been levied, hence, the impugned order levying penalty

RINKU SINGH,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

Carry Forward of Losses3
Section 132(1)2
Section 132(4)2

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

ITA 81/RAN/2022[2015-16]Status: DisposedITAT Ranchi20 Feb 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

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

81 & 82/Ran/2022 Rinku Singh Vs DCIT & 1 Anr Appeal 81/Ran/2022 for A.Y. 2015-16 as a lead case. In this appeal, the assessee has raised following grounds of appeal: "1. That under the facts and circumstances of the case, no penalty u/s 271(1)(c) should had been levied, hence, the impugned order levying penalty

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