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4 results for “capital gains”+ Section 143(3)clear

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Key Topics

Section 260A7Section 54F5Section 2603Section 1472Section 143(3)2Section 153A2Section 1512

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

3. The assessee Company filed its return of income for assessment year 2005-06 on 31.10.2005 declaring a total income of Rs. NIL and paid taxes under Section 115JB of the Income-Tax Act, 1961 (for short, hereinafter referred to as `the Act’). The same was processed under Section 143(1) of the Act on 28.08.2006. The case was selected

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 147
Section 148
Section 153A
Section 260A
Section 54F

143(3) of the Act restricting the deduction under Section 54F to ₹30 crores, as against ₹90 crores claimed by the Assessee. 7. The Assessee had deposited the consideration in the capital gains

M/S NATIONAL ACADEMY OF CONSTRUCTION vs. ASST. DIRECTOR OF INCOME TAX

ITTA/293/2014HC Telangana31 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

For Appellant: SRI S' RAVIFor Respondent: Ms' K' MAMATA
Section 151Section 260Section 260A

143(3) determining income of Rs.7,16,56,7OOl-. 4. itzii pSK,.i & LNA,J IT'IA_500 2006 and batch The appellants are primarily aggrieved of the refusdl of exemption claimed under Section 11 of the Income Tax Act. 5. The appeal was admitted ort 22.Ct9.2O14 on tl-e question of law, .riz., " uhether the exemption clain

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

3. The Director, Mines Directorate, Department of Mines and Geology, Government of Jharkhand, having its office at Yojna 2025:JHHC:29619-DB 52 Bhawan, P.O. and P.S. Doranda, District Ranchi-8334002 (Jharkhand), ........... Respondents. ----- With W.P.(C) No. 5078 of 2022 ----- Abhay Shankar Singh, aged about 34 years, son of Gajendra Pratap Singh, resident of Sanitoriyam Road, Tupudana Dungri