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4 results for “capital gains”+ Section 80Iclear

Sorted by relevance

Mumbai84Delhi51Ahmedabad31Kolkata14Chennai12Guwahati8Indore6Ranchi6Karnataka5Dehradun4Bangalore4Telangana4SC2Pune2Chandigarh2Cochin1Jaipur1

Key Topics

Section 8023Section 80H9Section 2607Section 104Deduction4Section 260A2Section 80I2

COMMISSIONER OF INCOME TAX vs. M/S K.VENKATESWARA RAO

ITTA/188/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 80Section 80H

80I of the Act. Therefore, on this limited count alone the order of the Tribunal, suffers from a basic fallacy resulting in an error in law and on facts. The Tribunal instead of recording findings on facts proceeded to discuss law. This litigation could have been avoided if the parties had invited attention to basic facts.” [Emphasis Supplied] 6.1 Sections

INCOME TAX BANGALORE vs. SHALINI BHUPAL

Appeal is dismissed

ITTA/38/2000HC Telangana20 Jun 2013
Section 260
Section 80
Section 80H
Section 80I
Section 80J

80I were admissible on gross income. Following the order of the ITAT we dismiss the revenue’s ground.” 5. The relevant provisions are as follows:- “Section 80-HH(1) – Where the gross total income of an assessee includes any profits and gains derived from an industrial undertaking, or the business of a hotel, to which this section applies, there shall

The Commissioner of Income Tax (Exemptions0 vs. Kalinga Cultural Trust

In the result, we do not find any

ITTA/580/2016HC Telangana28 Nov 2016

Bench: ANIS,SANJAY KUMAR

Section 10Section 260Section 260A

capital gain earned. It is urged that since, the tribunal has failed to determine the core issue with regard to colorable devise adopted by the 15 assessee, to evade tax, therefore, the matter be remitted to the tribunal for decision afresh in accordance with law. In support of aforesaid submissions, the reliance is placed on decision of Supreme Court

Principal Commissioner of Income Tax-5 vs. M/s. VBC Industries Limited

In the result, we do not find any

ITTA/559/2015HC Telangana16 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 10Section 260Section 260A

capital gain earned. It is urged that since, the tribunal has failed to determine the core issue with regard to colorable devise adopted by the 15 assessee, to evade tax, therefore, the matter be remitted to the tribunal for decision afresh in accordance with law. In support of aforesaid submissions, the reliance is placed on decision of Supreme Court