Search: capital gains

215 results for “capital gains”+ Section 73clear

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Addition to Income43 Section 143(3)42 Section 26336 Section 14726 Section 14826 Disallowance17 Section 254(1)15 Section 14A13 Section 115J11 Section 271(1)(c)

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

In the result, additional grounds raised by the assessee is allowed

ITA 143/SRT/2019[2015-16]Status: DisposedITAT Surat22 Feb 2023AY 2015-16

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

For Appellant: Shri Hiren R.Vepari, C.AFor Respondent: Shri Vinod Kumar, Sr-D.R

Section 142(1)Section 143(2)Section 143(3)Section 2(14)Section 271Section 45(2)

Section 2(14) of the Act, assessee is not liable for any tax under the head “income from capital gain”. When above land was sold, assessee received consideration of Rs.2,28,72,600 which is exactly the same as Jantri value prevailing on the date of conversion hence income from business and profession in present case is nil. The assessee

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

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

R.S. TRADELINK PVT.LTD.,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

DCIT, CIRCLE-2(3), SURAT vs. SWASTIK ENTERPRISES, SURAT

DHIRUBHAI NANJIBHAI KACHCHADIA,VAPI vs. INCOME TAX OFFICER, WARD-2, VAPI, VAPI

SHRI HASMUKHBHAI ICHCHHUBHAI PATEL L/H OF LATE KANKUBEN I. 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

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

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

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

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

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

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

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

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

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

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