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5 results for “capital gains”+ Reopening of Assessmentclear

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Key Topics

Section 54F5Section 1484Section 1472Section 143(3)2Section 153A2Section 3022Section 3642Section 2012Capital Gains2

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

reopened the assessment on the basis that the records of South Delhi Municipal Corporation [SDMC] indicated that the Assessee owned more than one residential property on the date of the transfer of the shares of FIITJEE Ltd. [the original asset] being the basement and second floor of the property bearing address D-6/5, Vasant Vihar, New Delhi. According

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

ITTA/577/2011HC Telangana28 Feb 2012

capital of the company. This fact was brought to the notice of the assessee vide order sheet entry dated 29.12.2009. No satisfactory reply has been filed. It is therefore, disallowed from the revenue expenses claimed by the assessee. Penalty proceedings u/s271(1)(c) r.w 274 of the Income-tax Act for concealment and furnishing of inaccurate particulars are initiated separately

The Commissioner of Income Tax - IV vs. Ch. Mohan Rao,

ITTA/287/2012HC Telangana24 Jul 2013
Section 148Section 292B

capital gains tax on transfer of his membership card of the Hyderabad Stock Exchange to a Company? It appears that the learned Tribunal while deciding the entire matter came to the fact finding that notice under Section 148 was not served properly and on that ground alone the entire proceedings were set aside. The learned Tribunal came to the fact

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

ITTA/147/2013HC Telangana28 Jun 2013
For Appellant: - Sri Yug Mohit Chaudhary assistedFor Respondent: - A.G.A., Sri Amit Mishra, Sri Gyan
Section 156(3)Section 201Section 302Section 363Section 364Section 366Section 376

Capital Case No.2667 of 2017. (ix) Vide order dated 8.2.2007, the accused was remanded to police custody till 22.2.2007 in case pertaining to victim 'D'. (x) Again on 22.2.2007 an application for police remand was moved by CBI IO MS Phartyal stating as under:- “That custodial interrogation of accused Surender Koli is necessary in the proper and just investigation

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

capital of the company. As on 31.03.2020, BCL continues to have a total of 7,70,05,347 shares. The promoters comprises at present 23 companies and societies and one individual i.e. the estate of PDB holding a total of 4,84,34,191 shares equivalent to 62.90% of the total share capital. After elaborately referring to the genesis