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5 results for “capital gains”+ Section 234clear

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Key Topics

Section 1544Section 260A3Section 3022Section 3642Section 2012

SRI PRASANCHAND SURANA SEC.BAD

Appeal is dismissed

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

capital gains of Rs. 13,62,865/- as undisclosed income of the assessee in the block period and to tax the same while framing regular assessment for assessment year 1995-96. Being aggrieved by the said order, the present appeal is filed by the revenue. 3. Mr. Sudhir Mehta, learned advocate appearing for the revenue submitted that the Tribunal

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

234 ITR 0070, submitted that Section 154 could be invoked only when a mistake apparent on the record is obvious and patent mistake which can be established sans adjudicating on the points. At most, it was a case for reassessment under Section 147, not a case for rectification wherein the tax liability has been enhanced. 6. Learned counsel

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

Section 27 begins with a proviso and states that when any fact is deposed to as discovered, in consequence of information received from a person accused of any offence, in the custody of a police officer, so much of such information as relates distinctly to the fact thereby discovered may be proved, 49 whether it amounts to a confession

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

ITTA/621/2017HC Telangana23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 260A

section. Nonetheless, as an overall matter, GE is correct that in some instances, ITAT‟s characterization of certain conversations appears to overstate the importance of the activities in India (for e.g. e- mail chain on Reliance-GT Exhaust Height; e-mail chain on confirmation of RIL PO No. DG8/3389741). Nevertheless, in many other instances, ITAT‟s decision is sound

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