122 results for “capital gains”
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In the result, the appeal filed by the assessee is allowed and the
Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO
capital gains on investments and accounts of remittance to India for investment in India and realizing capital gains on investment
Appeal is allowed
Bench: P.SAM KOSHY,S.CHALAPATHI RAO
Showing 1–20 of 122 · Page 1 of 7
capital gains are directly taken to capital reserve without taking the said amount of capital gain to the profit and loss
THE APPEAL IS DISMISSED
Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO
capital gain '"vas Rs.31,56,8O,000/-. After indexation, lhe long-term capital gain arrived at Rs.31,43,80,590/ . The respondent
Appeals are disposed of, with no order as to costs
Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN
capital gains on the basis that the assessee might have gained or could have gained a higher price which in fact
Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA
capital asset and the gain therefrom would be computed as capital gain. In the present case, following facts are not in dispute
The appeal is dismissed
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
capital asset. (4) The profits or gains arising from the transfer of a capital asset by way of distribution of capital
gains u-x l-iabilitr. n is held that capital gains tari c.rn be levied for p,.rn perl ormance
The appeals are dismissed
Capital Gain at Rs.6,34,26,274/- and levied Capital Tax on the said amount. 6. Aggrieved by this order
capital gain on account of transfer. The AO estimated the capital gains at Rs.1.87 crores and subjected the same to tax. The assessment
Bench: The Court Is: “Whether, The Shares Invested Through A Portfolio Management
gains taxable as capital gains or as business income?” 2. The facts are that the Appellant (hereafter “assessee”), is a partnership
Capital gains. “45. (1) Any profits or gains arising from the transfer of a capital asset effected in the previous
In the result, the impugned order dated
capital gains which arose from the sales were declared. The appellant, for the purpose of capital gains, had shown the fair
Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY
Capital Gain during the Financial Year 2013-14 relevant to Assessment Year 2014- 15 and during the course of Post
Appeals are dismissed
capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment
Bench: CHALLA KODANDA RAM,G.CHANDRAIAH
capital gain made by assessing authority relating to Rs.2,94,26,600/- as long term capital being transfer of land
The appeal is allowed but in the circumstances with
Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE
capital gains?” 3. The facts of the case are that the Assessee, (who died during the pendency ITA No. 299/2003
