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3 results for “capital gains”+ Section 69Cclear

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Section 69C6 Section 685 Capital Gains3 Unexplained Cash Credit3 Section 1482 Deduction2 Addition to Income2

A HARSHITA,VISAKHAPATNAM vs. DCIT, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, MA filed assessee is allowed and the appeals of

ITA 97/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam15 Dec 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Dr. Aparna Villuri, Sr. AR

Section 68Section 69C

section 69C also does not arise as the commission expenditure itself does not exist. The Ld. AR further submitted that since the Tribunal has found that the assessee was not involved in obtaining accommodation entries and having deleted the addition U/s. 68 of the Act, the addition made U/s. 69C of the Act by the Ld. AO treating the commission

A.AMMAJI ,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM

In the result, MA filed assessee is allowed and the appeals of

A HARSHITA,VISAKHAPATNAM vs. DCIT, CENTRAL CIRCLE-2, VISAKHAPATNAM

A.AMMAJI ,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM

A HARSHITA,VISAKHAPATNAM vs. DCIT, CENTRAL CIRCLE-2, VISAKHAPATNAM

A.AMMAJI ,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM

INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM vs. DUVVURU REKHA REDDY, KURMANNAPALEM