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159 results for “capital gains”+ Section 46(2)clear

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Section 143(3)65 Addition to Income58 Disallowance31 Section 26330 Section 14830 Deduction30 Section 50C29 Section 14727 Section 271(1)(c)27 Section 54B

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

In the result, ground raised by the assessee is allowed

ITA 619/SRT/2018[2014-15]Status: DisposedITAT Surat30 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A No.15 & Ita No.619/Srt/2018 (िनधा"रणवष" / Assessment Years: (2011-12 &2014-15) (Virtual Court Hearing) Shri Kalubhai Dulabhai Golaviya Deputy Commissioner Of Income-Tax, B/1-2, Jalaram Society, B/H. Central Circle-2, Aaykar Bhavan, Vs. Gurunagar Society, Varachha Majura Gate, Surat-395001 Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 5116 A (अपीलाथ" /Appellant) (""थ" /Respondent)

For Appellant: Shri Ashwin K Parekh, C.AFor Respondent: Shri Ashok B.Koli, CIT-DR &

Section 132Section 143(2)Section 143(3)Section 153ASection 45(3)Section 54F

46,452/- in A.Y 2012-13. The entire capital gains of Rs.4,87,27,788/- has been offered to tax and capital gain returned by assessee cannot be taxed as business income since: 1. The assessee was not indulged in the activity of either construction or dealing in plots or land. From A.Y 2007-08 to A.Ys

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KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

GIRDHARBHAI HARIBHAI GAJERA,SURAT vs. ITO(INTERNATIONAL TAXATION), SURAT

KHAREL VIBHAG V. V. K.S. M. LIMITED,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

M/S. MAROLI BAZAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,,NA vs. ARIVS.DEPUTY COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE , NAVSARI

KHAREL VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE NAVSARI, NAVSARI

MAROLI BAZAAR VIBHAG VIVIDH KARYAKARI SAHKARI MANDLI LTD.,NA vs. ARIVS.THE INCOME TAX OFFICER, WARD-2, NAVSARI

MUKESH ARVINDLAL VAKHARIA,SURAT vs. ITO, WARD 2(3)(3), SURAT

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

SHRI RATILAL UKABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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

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

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

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

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

SHRI SHANTILAL DAYALBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

SMT. RASHMIBEN RAJESHBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

SHRI NAVINBHAI JERAMBHAI PATEL L/H OF LATE JERAMBHAI VALABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

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

SHRI RATILAL JERAMBHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4),, SURAT

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