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2 results for “capital gains”+ Section 15Aclear

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Section 375Section 37(1)4

Commissioner of Income Tax - II, vs. M/s. The Andhra Pradesh State Co-op Bank Ltd.,

Appeal is disposed of

ITTA/564/2012HC Telangana13 Dec 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 2Section 37Section 37(1)

capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head, "Profits and Gains of Business or Profession". This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/003276 ITA 564/2012 Page 3 of 5 7. Thus, from

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