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Section 143(3)46 Section 14836 Section 80I36 Addition to Income27 Deduction22 Section 14721 Capital Gains18 Disallowance17 Section 40

MANNE SUBBA RAO,RAJAMAHENDRAVARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), , RAJAMAHENDRAVARAM

In the result, appeal of the assessee is allowed for statistical purpose

ITA 158/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.158/Viz/2018 (धििाारण िर्ा/ Assessment Year: 2014-2015) Manne Subba Rao Acit, Circle-2(1) D.No.78-15-21/5,T-1, Rajamahendravaram Block-1, Rama Residency Syamala Nagar Rajamahendravaram [Pan : Ayyps 3433R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यार्थी की ओर से/ Respondent By : Smt. Suman Malik, Dr

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR

Section 45(2)

2) of the 7 I.T.A. No.158/Viz/2018 Manne Subba Rao, Rajamahendravaram Act for conversion of the capital asset into business asset. Similarly the sale of business assets results into business income. Thus in the instant case, the AO has to assess the short term capital gains as well as the business income. The assessee has sold the land during the year

Showing 1–20 of 76 · Page 1 of 4

MANNE SUBBA RAO,RAJAMAHENDRAVARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), , RAJAMAHENDRAVARAM

MANNE SUBBA RAO,RAJAMAHENDRAVARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), , RAJAMAHENDRAVARAM

KALVA UMADEVI ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-1(4), , VISAKHPATNAM

YALAMANCHILI NEELIMA,,GUNTUR vs. THE INCOME TAX OFFICER, WARD-2(2),, GUNTUR

THE ACIT,, GUNTUR vs. SAI BHASKAR IRONS LIMITED,, GUNTUR

VENKATA RAMANA GODA,VISAKHAPATNAM vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. ANDHRA TRADE DEVELOPMENT CORPORATION PRIVATE LIMITED, GUNTUR

UPPADA KESAVAJANARDHANA RAO,FLORIDA, USA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, , VISAKHAPATNAM

K. SANTHA KUMARI,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

KATRAGADDA MURALIKRISHNA,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, GUNTUR vs. DANDU BRAHMANANDAM, CHENNAI

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, GUNTUR vs. BATTINI NAGESWARA RAO, NARASARAOPET

THE ASSISTANT COMMISSIONER OF INCOME TAX(EXEMPTION), EXEMPTION CIRCLE,, VIJAYAWADA vs. ANDHRA CRICKET ASSOCIATION, VIJAYAWADA

LINTON PROJECTS PRIVATE LIMITED,VIZIANAGARAM vs. THE INCOME TAX OFFICER, WARD-1, , VIZIANAGARAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. POOSARLA SATYAVATHI, VIZIANAGARAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM