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12 results for “capital gains”+ Section 144clear

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Key Topics

Section 2609 Section 966 Section 9(1)(vi)5 Section 260A3 Section 115J2 Section 1432 Section 1482 Section 143(3)2 Addition to Income2

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

Section 144 of the Act after determination of the long term capital gain arising out of the transaction at Rs. l3,7g,gOO/_

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

144/- paid by the assessee on account of interest and bank guarantee commission respectively to the bank as business expenditure, when the loan raised from the bank was given by the assessee to its sister concerns without charging interest? b) Whether the Income-tax Appellate Tribunal was correct in law in allowing expenditure towards marketing and publicity, advertisement and collection

Kuchipudi Krishna Kishore vs. The DCIT

Accordingly the appeals deserves to be allowed by setting aside the impugned

ITTA/291/2007HC Telangana03 May 2024

Bench: P.SAM KOSHY,N.TUKARAMJI

For Appellant: SRI A.V.A. SIVA KARTIKEYA on behalf ofFor Respondent: SRI ARVIND rep Ms. SUNDARI R PISUPATI

144 of the Act to negate the claim. As observed above, deeming the salary as dividend was without tenable basis. As such the close down that the case of the assessee would be governed by the provisions of Section 14A of the Act is not sustainable. 16. The other relevant statutory provision, in this context is Section

THEE COMMSSR.OF INCOME TAX.HYD. vs. CHALLA SHANKER REDDY.HYD.

ITTA/80/2002HC Telangana13 Dec 2013

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

144, Road No.2 Jubilee Hills, Hyderabad. ...PLAINTIFF/APPELLANT AND N Subash, S/o N.M.Choudary, Aged about 39 years, Occ. Business, R/o Plot No.'198, Road No.14, Jubilee Hills, Hyderabad. ..,DEFENDANT/RESPONDENT C|TY CIVIL COURT APPEAL NO: 120 ot 2O13 Regular Appeal under Section g6 of C.P.C against the Judgment and Decree dated 28 03 2013 made in O.S No.115

COMMR.OF I.T. RAJAHMUNDRY vs. M/S.NARAYANA CHOWDARYAND ORS KAKINADA

ITTA/82/2002HC Telangana10 Dec 2013

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

144, Road No.2 Jubilee Hills, Hyderabad. ...PLAINTIFF/APPELLANT AND N Subash, S/o N.M.Choudary, Aged about 39 years, Occ. Business, R/o Plot No.'198, Road No.14, Jubilee Hills, Hyderabad. ..,DEFENDANT/RESPONDENT C|TY CIVIL COURT APPEAL NO: 120 ot 2O13 Regular Appeal under Section g6 of C.P.C against the Judgment and Decree dated 28 03 2013 made in O.S No.115

COMMISSIONER OF INCOME TAX - (TDS), vs. M/s. Suman Chit Funds (P) Ltd.,

ITTA/120/2013HC Telangana27 Jun 2013

144, Road No.2 Jubilee Hills, Hyderabad. ...PLAINTIFF/APPELLANT AND N Subash, S/o N.M.Choudary, Aged about 39 years, Occ. Business, R/o Plot No.'198, Road No.14, Jubilee Hills, Hyderabad. ..,DEFENDANT/RESPONDENT C|TY CIVIL COURT APPEAL NO: 120 ot 2O13 Regular Appeal under Section g6 of C.P.C against the Judgment and Decree dated 28 03 2013 made in O.S No.115

The Commissoner of Income Tax I , vs. M/s. Alpha Thought Technologies P Ltd.,

In the result, the orders passed by the

ITTA/191/2011HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 115JSection 260Section 260A

capital asset sold during the year. Being aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) by an order dated 05.10.2009 inter alia held that there is a close nexus between the interest earned on the fixed deposits and the interest paid to the lenders and the creditors

The Commissioner of Income Tax IV vs. Margadarshi Chit Fund Pvt. Ltd.,

The appeal is dismissed

ITTA/228/2013HC Telangana10 Jul 2013

Section 143Section 148Section 260Section 40

capitalized and depreciation was ordered to be charged on it. Rs.7650/- were added to the income of the assessee on account of telephone expenses, as the assessee admitted the expenditure incurred on account of telephones installed at residences. Further addition of Rs.2,00,000/- was made on account of sale of rice, as no stock was maintained by the assessee

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)

Capital gains") for— (i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property ; (ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or trade

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

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

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

gain as General Manager (HR&A) "Bidyut Unnayan Bhaban", Plot No. 3/C, LA Block, Sector-III, P.O. - Salt Lake City, P.S.- Bidhannagar, District- Kolkata, West Bengal, PIN – 700106 ..........Petitioner. -Versus- 1. The State of Jharkhand, through its Secretary, Department of Mines and Geology, having its office at Yojna Bhawan, P.O. and P.S. Doranda, District Ranchi (Jharkhand