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185 results for “capital gains”+ Section 64clear

Sorted by relevance

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Key Topics

Section 143(3)43Addition to Income32Section 54B18Section 271(1)(c)17Disallowance15Section 14814Section 54E14Deduction13Section 26312Long Term Capital Gains

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

Appeal is partly allowed for statistical purposes

ITA 491/SRT/2019[2014-15]Status: DisposedITAT Surat06 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.491/Srt/2019 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Mukesh Arvindlal Vakharia, Vs. The Ito, Ward-2(3)(3), C/O Arvind Silk Mills, Om Baug, Ashvini Surat. Kumar Road, Surat - 395006. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv1682L

Section 143(3)Section 54ESection 54F

gains arising from transfer of one or more original asset, during the financial year in which the original asset or assets are transferred and in the subsequent financial year does not exceed fifty lakh rupees. This amendment will take effect from 1st April, 2015 and will, accordingly, apply in relation to assessment year 2015-16 and subsequent assessment years

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

In the result, the corresponding ground of appeal is partly allowed

Showing 1–20 of 185 · Page 1 of 10

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Section 50C9
Section 115J9
ITA 2561/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 1643/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 2180/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

SHRI MANOJBHAI GIJUBHAI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 374/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 1621/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

SHRI KISHORBHAI GIJUBHAI,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(2),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 373/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

SHRI DHANABHAI GOPALBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 38/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 2568/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 2179/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 1620/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 2967/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 2088/AHD/2015[2009-10]Status: DisposedITAT Surat25 Apr 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 2563/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 1642/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 1619/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 2567/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

SHRI BHIKHUBHAI GOPALBHAI AHIR,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(1),, SURAT

In the result, the corresponding ground of appeal is partly allowed

ITA 37/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 134/AHD/2015[2010-11]Status: DisposedITAT Surat25 Apr 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before

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

In the result, the corresponding ground of appeal is partly allowed

ITA 2562/AHD/2015[2007-08]Status: DisposedITAT Surat25 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:

gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before