VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long term capital gain from sale of shares of ‘Kailash Auto Finance Ltd.’ The assessee’s case was selected for scrutiny to examine the sale transaction in shares and exempt long

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

In the result, appeal of the assessee is allowed

23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long term capital gain from sale of shares of ‘Kailash Auto Finance Ltd.’ The assessee’s case was selected for scrutiny to examine the sale transaction in shares and exempt long

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

In the result, appeal of the assessee is allowed

23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long term capital gain from sale of shares of ‘Kailash Auto Finance Ltd.’ The assessee’s case was selected for scrutiny to examine the sale transaction in shares and exempt long

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

23,80,101/-. However on perusal of 26 AS statement, it had been found that assessee had received test of Rs 4,03,763, Assessee have not shown interest from Indian bank in its return of income. The interest income which has been earned on FDR, has the nature of income from other sources. In the case of Commissioner