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12 results for “capital gains”+ Section 139(4)clear

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Key Topics

Section 26017Section 9(1)(vi)5Section 1544Section 10B4Section 260A3Section 143(3)3Section 1O3Capital Gains3Section 42Exemption

Principal Commissioner of Income Tax - 5 vs. M/s Vijay Textiles Limited

The appeal is dismissed

ITTA/541/2015HC Telangana16 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 167BSection 2(31)Section 2(47)Section 260Section 3Section 4Section 67A

capital gains. v) If there was no AOP what was the date of transfer of subject property to M/s. Parkway Developments Pvt. Ltd., ie, whether such transfer was a) AT the time of MOU? b) At the time of principle agreement? c) At the time of settlement deed? 4 d) At the time of execution of conveyance deed? 17. Taking

2
Deduction2

THE COMMISSIONER OF INCOMEE TAX-III vs. M/S.V.B.C.FERRO ALLOYS LTD

THE APPEAL IS DISMISSED

ITTA/506/2006HC Telangana15 Oct 2024

Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO

For Appellant: Sri J.V. prasad (Sr. SC FOR TNCOME TAX)For Respondent: Sri Challa Gunaranjan
Section 1Section 1OSection 260

4,i, t4 i I I be included in the total income i.e. it shal1 not form part of total income. Coming to the computation of book profits i.e. reduction of this long-term capital gain, which is. exempted under sec. 1O(23G), from the book profits of the Company under the special provisions of sec.11SJB, the Tribunal opined that

The Commissioner of Income Tax [Central] vs. Smt P Sujana

The appeal stands disposed of as indicated above

ITTA/280/2015HC Telangana16 Jul 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 119(2)(b)Section 143(3)Section 154Section 260Section 260A

4. Being aggrieved by the said order, an appeal was filed by the assessee before the Tribunal which - 6 - came to be dismissed. Hence, the assessee has preferred this appeal. 5. Learned counsel appearing for the appellant/assessee submitted that the denial of set-off of carry forward of loss relying on Section 80 of the Act by all the authorities

The Commissioner of Income Tax vs. Srimantha Granites

Appeals are dismissed

ITTA/298/2015HC Telangana05 Nov 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 260

139(1) of the Income Tax Act, 1961 ('the Act' for short) and revised returns excluding 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 Year I.T.A Nos.176/2015, 520/2014, 175/2015, 177/2015, 178/2015, 179/2015, 298/2015 10 added taxes against each assessee, as shown herein below

The Commissioner of Income Tax- I vs. Harmahendar Singh Bagga

Appeals are dismissed

ITTA/176/2015HC Telangana08 Oct 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 260

139(1) of the Income Tax Act, 1961 ('the Act' for short) and revised returns excluding 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 Year I.T.A Nos.176/2015, 520/2014, 175/2015, 177/2015, 178/2015, 179/2015, 298/2015 10 added taxes against each assessee, as shown herein below

The Commissioner of Income-tax-I, vs. Derco Cooling Coils Ltd,

Appeals are dismissed

ITTA/175/2015HC Telangana08 Oct 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 260

139(1) of the Income Tax Act, 1961 ('the Act' for short) and revised returns excluding 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 Year I.T.A Nos.176/2015, 520/2014, 175/2015, 177/2015, 178/2015, 179/2015, 298/2015 10 added taxes against each assessee, as shown herein below

SRI PRASANCHAND SURANA SEC.BAD

Appeal is dismissed

ITTA/60/2000HC Telangana26 Jun 2013
Section 132Section 139Section 154Section 158BSection 254Section 254(2)

4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ================================================================ ASSTT. C.I.T.....Appellant(s) Versus GAURANG B. SOLANKI....Opponent(s) ================================================================ Appearance: MR SUDHIR M MEHTA, ADVOCATE for the Appellant

The Commissioner of Income Tax, vs. M/s. Laila Impex,

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

ITTA/473/2012HC Telangana09 Jul 2013
Section 143(3)Section 144CSection 260ASection 9(1)(vi)

4 consultancy services to its customers who consist of both residents of India and non-residents. Shin provides these services through its satellite Thaicom 3, whose footprint covers a large geographical area, including India. In AY 2007-08 and 2009-10, the assessee filed NIL returns. The AO reviewed the return under Section 143(3) read with Section 144C

Commissioner of Income Tax, Guntur vs. Agricultural Market Committee, Sattenapalli

In the result, the order of the income tax appellate tribunal

ITTA/377/2012HC Telangana06 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 10BSection 10B(5)Section 234BSection 260Section 260ASection 70

4. Learned Senior counsel for the assessee while inviting the attention of this court to the return of income for the Assessment year 2008-09 submitted that the assessee has neither claimed any deduction under Section 10B of the Act in respect of any of the three units of the assessee nor has filed any audit report in Form

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) Appeal No. 1475 of 2009 corresponding to Reference No. 3 of 2009, by a co-ordinate bench of this Court on 11th September, 2009. The judgment of this Court in 'XYZ' has been affirmed by the Supreme Court in Criminal Appeal No. (s). 2227 of 2010, decided on 15.2.2011, with summary dismissal of appeal. 15. Separate and distinct trials

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

4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice, it is submitted that such appointment of Directors cannot be made

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

4. Deputy Commissioner, Sahibganj, having its office at District Collectorate, Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj, PIN 816109. 5. District Mining Officer, Sahibganj, having its office at District Collectorate, Sahibganj, P.O. and P.S. Sahibganj, District Sahibganj, PIN 816109. ........... Respondents. ----- With W.P.(C) No. 5076 of 2022 ----- Abhay Shankar Singh, aged about 34 years, son of Gajendra Pratap Singh, resident