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1 result for “capital gains”+ Section 56(2)(x)clear

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Key Topics

Section 285Section 143(1)3Section 36(1)(va)3Section 2(24)(x)3Section 562

M/S JAI AMBE AGRICULTURAL INDUSTRIES,VARANASI vs. D.C.I.T., CIRCLE - 2(1), VARANASI

In the result, the appeal filed by the assessee stands dismissed

ITA 19/VNS/2023[2019-2020]Status: DisposedITAT Varanasi05 Jun 2023AY 2019-2020

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2019-2020 M/S Jai Ambe Agricultural The Dcit, Industries, Plot No. 211, V. Circle-2(1), Aayakar Bhawan, M A Marg, Churamanpur, Varanasi- Varanasi-221002,U.P. 221108,U.P. ( The Adi, Cpc, Bengaluru) Pan:Aahfj9428N (Appellant) (Respondent)

For Appellant: Sh. R.K.N. Jaiswal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 14Section 143(1)Section 2(24)Section 2(24)(x)Section 28Section 36(1)Section 36(1)(va)Section 40(1)
Section 40(2)
Section 56

56(1)(ic) clearly stipulates that such income covered u/s 2(24)(x) shall be brought to tax if the same is not brought to tax under the head ‘Profits and Gains from Business or Profession’. There is no dispute that Section 2(24)(x) refers to any sum received by the assessee from his employees as contribution