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11 results for “capital gains”+ Exemptionclear

Sorted by relevance

Mumbai4,789Delhi2,966Chennai1,581Bangalore1,390Kolkata1,263Ahmedabad980Pune564Jaipur553Hyderabad510Surat374Indore364Chandigarh310Karnataka270Cochin243Raipur173Visakhapatnam146Lucknow127Rajkot108Cuttack105Nagpur104Calcutta100Guwahati80Amritsar72SC56Patna46Agra45Telangana45Panaji42Ranchi39Jodhpur29Dehradun22Jabalpur20Kerala12Varanasi11Allahabad11Rajasthan7Orissa4A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2Punjab & Haryana2Gauhati2D.K. JAIN JAGDISH SINGH KHEHAR1ANIL R. DAVE SHIVA KIRTI SINGH1K.S. RADHAKRISHNAN A.K. SIKRI1Himachal Pradesh1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 80P24Section 143(3)13Section 14810Capital Gains6Long Term Capital Gains6Section 2635Section 54F5Penny Stock5Survey u/s 133A5

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

ITA 198/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

capital gain exemption claimed by the assessee and also wrote letters to the share brokers to whom assessee claimed to have

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 252/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263
Revision u/s 2635
Disallowance4
Section 1563

capital gain exemption claimed by the assessee and also wrote letters to the share brokers to whom assessee claimed to have

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 85/VNS/2019[2014-2015]Status: DisposedITAT Varanasi07 Dec 2023AY 2014-2015
Section 143(3)Section 263

capital gain exemption claimed by the assessee and also wrote letters to the share brokers to whom assessee claimed to have

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 111/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

capital gain exemption claimed by the assessee and also wrote letters to the share brokers to whom assessee claimed to have

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 112/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

capital gain exemption claimed by the assessee and also wrote letters to the share brokers to whom assessee claimed to have

SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR

In the result the appeal of the assessee is allowed

ITA 102/VNS/2019[2013-2014]Status: DisposedITAT Varanasi22 Nov 2023AY 2013-2014
For Appellant: Shri. Ashish BansalFor Respondent: Shri. A. K. Singh
Section 54(2)Section 54BSection 54F

exemption u/s 54F of ₹ 93,94,816/-. P a g e | 2 AY 2013-14 Shamimul Fatima 3.The brief facts are that the assessee is an individual and had declared netlong term capital gain

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

exempt any class or classes of persons from the requirement of furnishing a return of income having regard to such conditions as may be specified in that notification.] [***] (3) If any person who [***] has sustained a loss in any previous year under the head "Profits and gains of business or profession" or under the head "Capital

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

exempt any class or classes of persons from the requirement of furnishing a return of income having regard to such conditions as may be specified in that notification.] [***] (3) If any person who [***] has sustained a loss in any previous year under the head "Profits and gains of business or profession" or under the head "Capital

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY CO-OPRATIVE BANK LTD., ,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

ITA 80/VNS/2018[2009-2010]Status: DisposedITAT Varanasi09 Jun 2022AY 2009-2010

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)

gains attributable to such activities as does not exceed,— (i) where such co-operative society is a consumers' cooperative society, 80[one hundred] thousand rupees; and (ii) in any other case, [fifty] thousand rupees. Explanation.—In this clause, "consumers' co-operative society" means a society for the benefit of the consumers;] (d) in respect of any income

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPERATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

ITA 81/VNS/2018[2013-2014]Status: DisposedITAT Varanasi09 Jun 2022AY 2013-2014

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)

gains attributable to such activities as does not exceed,— (i) where such co-operative society is a consumers' cooperative society, 80[one hundred] thousand rupees; and (ii) in any other case, [fifty] thousand rupees. Explanation.—In this clause, "consumers' co-operative society" means a society for the benefit of the consumers;] (d) in respect of any income

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPARATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

ITA 82/VNS/2018[2014-2015]Status: DisposedITAT Varanasi09 Jun 2022AY 2014-2015

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

For Appellant: Anil Kumar Pandey, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 143(3)Section 156Section 4Section 80PSection 80P(2)(a)

gains attributable to such activities as does not exceed,— (i) where such co-operative society is a consumers' cooperative society, 80[one hundred] thousand rupees; and (ii) in any other case, [fifty] thousand rupees. Explanation.—In this clause, "consumers' co-operative society" means a society for the benefit of the consumers;] (d) in respect of any income