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6 results for “capital gains”+ House Propertyclear

Sorted by relevance

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Key Topics

Section 54F10Section 260A7Capital Gains3Section 1472Section 143(3)2Section 153A2Section 1482Section 2602Section 22Exemption

The Commissioner of Income Tax-IV vs. M/s Pokarna Limited

The appeals are dismissed

ITTA/273/2012HC Telangana18 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 260A

house property. - - 20 D.—Profits and gains of business or profession. E.—Capital gains. F.—Income from other sources. 10. Section

M/S.R.S.RANGADAS vs. THE ASST.COMMISSIONER OF INCOME TAX

Appeals are disposed of, with no order as to costs

ITTA/406/2005HC Telangana19 Oct 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 2(47)Section 271(1)(c)
2
Deduction2
Section 45(1)
Section 48
Section 54F

house in Mussoorie and, therefore, was not entitled to exemption u/s 54F of the Income Tax Act, 1961? ITA No. 405/2005 (3) Whether the Income Tax Appellate Tribunal was correct in taking the market value of the shares quoted at the stock exchange on 05.05.1998 as the basis for computing the capital gains under Section 48 of the Income

The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

ITTA/127/2025HC Telangana12 Feb 2025

Bench: The Learned

Section 132Section 143(3)Section 147Section 148Section 153ASection 260ASection 54F

capital gains — was invested in acquiring a residential house property bearing the address E- 27, Vasant Vihar, New Delhi [the new asset

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

ITTA/55/2010HC Telangana20 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 260

capital gains‟ in their hands in their returns would not be relevant in deciding the issue whether the payment by the Assessee should be treated as „business expenditure.‟ As explained by the Madras High Court in CIT v. Sarda Binding Works 102 ITR 187 (Mad), it is the point of view of the payer which is relevant. 37. The decision

SMT. SHANTHA VIDYASAGAR ANNAM vs. INCOME TAX OFFICER, WARD-4(2) HYDERABAD

In the result, the orders dated 09

ITTA/527/2006HC Telangana07 Jan 2025

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 144Section 148Section 2Section 260Section 260ASection 53Section 54F

property could be said to have been transferred. Thus, according to the assessee, she did not have any liability for capital Ein for the year ending 3I.03.1997. 3 The assessing ofrrcer disagreed with the assessee and a show cause notice dated 23.03.2001 was issued to her p roposing to complete the assessment under Section 144 of the Act after determination

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,

ITTA/30/2023HC Telangana04 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

House No. 292, Near UMS Pinargaria, Village Pinargaria, P.O. Pinargaria, P.S. Shikaripara, District Dumka, PIN 816103, (Jharkhand). ..........Petitioner. 2025:JHHC:29619-DB 56 -Versus- 1. 1. The State of Jharkhand, through its Secretary, Department of Industries, Mines and Geology, having its office at Yojna Bhawan, P.O. and P.S. Doranda, District Ranchi- 834 002. 2. The Secretary, Road Construction Department, Government