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3 results for “transfer pricing”+ Section 54Fclear

Sorted by relevance

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Key Topics

Section 50C6Section 54F3Section 143(3)2Addition to Income2Long Term Capital Gains2Deduction2

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

54F of the Act at Rs.31,33,611/-. The assessee has shown profit on sale of land to M/s Gangotri Enterprise at Rs.2,36,82,767/- and profit on sale of plots of Rs.1,60,25,414/- under the head long term capital gains. Based on these facts, the assessing officer issued a show-cause notice dated 27.02.2015, wherein

SARLABEN DAHYABHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD - 2(2)(4), SURAT

In the result, this ground is allowed for statistical purposes

ITA 558/SRT/2023[2014-15]Status: DisposedITAT Surat04 Feb 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth

Section 254(1)Section 50CSection 54BSection 54FSection 55A

54F of the Act. (6) Appellant craves leaves to add, after a delete any grounds either before or in the course of hearing of the appeal. 2. Rival submission about the parties have been heard on record perused. The ld. authorised representative(AR) of the assessee submits that a very short relief is claimed in various grounds of appeal raised

PANKAJBHAI HATHIBHAI PATEL,AHMEDABAD vs. INCOME TAX OFFICER, WARD-6(3), , SURAT

ITA 589/SRT/2019[2011-12]Status: DisposedITAT Surat26 Jun 2023AY 2011-12

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपील सं./Ita No.589/Srt/2019 (िनधा"रण वष" / Assessment Year: (2011-12) (Physical Court Hearing) Pankajbhai Hathibhai Patel Income Tax Officer, 112, Sangath Mall 1, Ward-6(3), Surat Vs. Opp. Govt. Engineering College, Motera, Ahmedabad-380005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aazpp 0099 B (अपीलाथ" /Appellant ) (""थ" /Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Vinod Kumar, Sr-D.R
Section 143(3)Section 23Section 48Section 50CSection 54Section 54E

transfer of residential property at Sai Enclave, Udhna Magdalla Road, Surat. 7.2.1 The assessee sold this residential property at recorded price of Rs.3,11,00,000/- and computed LTCG against which he claimed deduction u/s 54 & 54EC, to the extent of capital gains computed. The Ld. AO found that the value as stamp duty valuation Authority (SVA) is Rs.3