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383 results for “capital gains”+ Section 2(14)(iii)clear

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Section 143(3)88 Addition to Income71 Section 26363 Section 14A36 Section 271(1)(c)35 Deduction33 Disallowance28 Section 14326 Section 54F22 Capital Gains

SHRI CHANDRASINH RAMSINH PARMAR,U T OF D & NH vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

In the result, the appeals filed by the assessees (in ITA No

ITA 1709/AHD/2017[2013-14]Status: DisposedITAT Surat03 Nov 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1235 & 1709/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Krishnakumar Ramsinh Parmar, The Income Tax Officer, Silvassa C-Twin Bunngalow 4, Manorath Ward-Silvassa. Vs. Residency, Gurudev Complex, Silvasa-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpp2308B (Assessee) (Respondent) Chandrasinh Ramsinh Parmar, The Income Tax Officer, Silvassa Vs. Parmarwadi, Sayli Road, Silvassa, Ward-Silvassa. Dadra & Nagar Haveli-3962310. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aiypp9167F (Assessee) (Respondent) Assessee By : Shri Hiren R Vepari - Ca Respondent By : Ms Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 19/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 03/11/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Hiren R Vepari - CAFor Respondent: Ms Anupama Singla – Sr. DR

Section 143(3)Section 45(3)

iii)The assessee further submits that when the learned Commissioner of Income-tax (Appeals) states that the nature of assets in the hands of the transferee will depend on nature of use of assets by the transferee and the transferee using it as stock-in-trade, what was introduced remains stock-in-trade as per his own statement. (iv)Without

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SHRI CHANDRASINH RAMSINH PARMAR,U T OF D & NH vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

SHRI CHANDRASINH RAMSINH PARMAR,U T OF D & NH vs. THE INCOME TAX OFFICER, SILVASSA WARD,, SILVASSA

SHRI KRISHNAKUMAR RAMSINH PARMAR,,SILVASSA vs. THE INCOME TAX OFFICER,, VAPI

SHRI CHIMANBHAI DAYHABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

SMT. JASHUBEN BHAGUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI HASMUKHBHAI ICHCHHUBHAI PATEL L/H OF LATE KANKUBEN I. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI DAHYABHAI SOMABHAI PATEL, HUF,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI PARSOTTAMBHAI SOMABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SMT. VALIBEN NARSHIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI DAYALBHAI GOVINDBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, SURAT

SHRI PANKAJBHAI PREMABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI NAVINBHAI ICHCHHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI CHAMPAKBHAI ICHCHHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI HASMUKHBHAI ICHCHHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI RAMANBHAI KANJIBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

SMT. NIRUBEN ISHVARBHAI PATEL L/H OF LATE ISHVARBHAI G. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SMT. NARMADABEN RAMESHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

SHRI MAHESHBHAI PRABHUBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI KANTIBHAI PARSOTTAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI PREMABHAI GOVINDBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

SHRI DALPATBHAI DAYHABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT