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273 results for “capital gains”+ Section 194Aclear

Sorted by relevance

Chandigarh77Mumbai76Bangalore29Delhi18Chennai17Jaipur9Kolkata8Pune7Hyderabad7Ahmedabad4Nagpur4Rajkot3Surat3Raipur3Visakhapatnam2SC2Cochin2Ranchi1Amritsar1

Key Topics

Section 143(3)55Section 26348Addition to Income45Section 194A41Section 4037Deduction37Section 14734Section 14A29Section 80P27Section 68

ACIT 421 MUMBAI, MUMBAI CITY vs. SAMIR NARAIN BHOJWANI, MUMBAI

Appeal of the assessee is allowed for statistical purposes and the\nappeal of the revenue is dismissed

ITA 1022/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23
Section 112Section 194CSection 250Section 37(1)Section 40Section 50

capital in\nnature after completion of project when revenue had already been recognized\nfrom the project?\"\nThe assessee before us also filed additional ground which reads as under:\nAdditional Ground No. III: Allowability of maintenance expenses of Rs.\n92.32.199/-\nOn the facts and in the circumstances of the case and in law, the maintenance\nexpenditure

SAMIR NARAIN BHOJWANI ,MUMBAI vs. DCIT 4(2)(1), MUMBAI

Showing 1–20 of 273 · Page 1 of 14

...
25
TDS20
Disallowance15

Appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 261/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar & Chaitanya
Section 112Section 194CSection 250Section 37(1)Section 40Section 50

capital in nature after completion of project when revenue had already been recognized from the project?” 2. The assessee before us also filed additional ground which reads as under: “Additional Ground No. III: Allowability of maintenance expenses of Rs. 92.32.199/- On the facts and in the circumstances of the case and in law, the maintenance expenditure

BHUPINDER SINGH JULKA,NEW DELHI vs. ACIT, CIRCLE-INT. TAX. 2(1)(2), DELHI

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1807/DEL/2022[2018-19]Status: DisposedITAT Delhi07 Aug 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Monika Agarwal, AdvFor Respondent: Shri Vizay B. Vasanta, CIT(DR)
Section 143(2)Section 143(3)Section 144CSection 234BSection 80T

Section 48 clearly depicts that assessee must have some right in the capital asset which is subject to transfer. By making the payment to the builder and having received allotment letter in lieu thereof, the assessee will be holding capital asset and. therefore, the benefit of indexation has to be granted to the assessee on the basis of payments made

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIR. -4, SURAT vs. SHRI HITESHKUMAR LALJIBHAI PATEL, SURAT

In the result, the ground of appeal raised by revenue is dismissed

ITA 295/SRT/2023[2018-19]Status: DisposedITAT Surat04 Sept 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.295/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of Income- Shri Hiteshkumar Laljibhai Tax, Central Circle-4, Surat, Room Patel, 52, Narayanmuni Nagar Vs No.508, 5Th Floor, Aayakar Society, Nani Ved Road, Surat- Bhawan, Majura Gate, Surat- 395004 Pan Aanpp 3560 B 395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 194ASection 198Section 254(1)

Capital Gains (STCG) of Rs.2.46 crores. However, Tax Deducted at Source (TDS) under section 194A in the name of assessee

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

ITA 694/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Oct 2024AY 2018-19
For Appellant: Shri Sanjay Jhanwar, Adv. & Shri Mukesh SoniFor Respondent: Shri Arvind Kumar, CIT
Section 115BSection 143(2)Section 143(3)Section 194ASection 195Section 263Section 90

194A nor under Section 195, hence the order passed under\nSection 263 deserves to be set aside on this issue.\n3. That the learned Principal Commissioner of Income Tax, Udaipur\nvide order dated 20/03/2024 passed under Section 263 of the LT. Act,\nerred in remanding the ground of revision to the Assessing Officer\npassed by the Id. Assessing Officer

LAND ACQUISTION OFFICE,GURGAON vs. DCIT (TDS), GURGAON

In the result, all the three appeals of the assessee are allowed

ITA 39/DEL/2021[2010-11]Status: DisposedITAT Delhi22 Mar 2022AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Jitender Wadhwa, CAFor Respondent: Shri N.C. Swain, CIT DR
Section 194ASection 201(1)Section 28Section 34Section 56

194A will not be attracted. 7.2 It has also been urged in the additional grounds that interest on enhanced compensation under section 28 of LA Act, being an integral part of consideration is exempt from capital gains

LAND ACQUISTION OFFICE,GURGAON vs. DCIT (TDS), GURGAON

In the result, all the three appeals of the assessee are allowed

ITA 41/DEL/2021[2012-13]Status: DisposedITAT Delhi22 Mar 2022AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Jitender Wadhwa, CAFor Respondent: Shri N.C. Swain, CIT DR
Section 194ASection 201(1)Section 28Section 34Section 56

194A will not be attracted. 7.2 It has also been urged in the additional grounds that interest on enhanced compensation under section 28 of LA Act, being an integral part of consideration is exempt from capital gains

LAND ACQUISTION OFFICE,GURGAON vs. DCIT (TDS), GURGAON

In the result, all the three appeals of the assessee are allowed

ITA 40/DEL/2021[2011-12]Status: DisposedITAT Delhi22 Mar 2022AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Jitender Wadhwa, CAFor Respondent: Shri N.C. Swain, CIT DR
Section 194ASection 201(1)Section 28Section 34Section 56

194A will not be attracted. 7.2 It has also been urged in the additional grounds that interest on enhanced compensation under section 28 of LA Act, being an integral part of consideration is exempt from capital gains

DCIT 1(1)(2), MUMBAI vs. FORBES & COMPANY LTD, MUMBAI

In the result, the appeal is allowed for statistical purpose

ITA 4493/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Mar 2023AY 2013-14

Bench: Shir Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Mr.Ketan Ved & Mr.AbdulkadirFor Respondent: Mr, Ankush Kapoor, CIT &
Section 143(1)Section 143(2)Section 14ASection 250Section 35A

capital gain. Under the facts and circumstances and considering the discussions referred above, the addition of Rs. 2.32 crore is not warranted, Ground No. 5 of the appeal is allowed. We find the various new facts and submissions are emerged in the course of hearing and the agreement was filed for the first time. Therefore considering the facts, submissions

DCIT - 1 (1) (2), MUMBAI vs. FORBES & COMPANY LTD., MUMBAI

In the result, the appeal is allowed for statistical purpose

ITA 1002/MUM/2017[2010-11]Status: DisposedITAT Mumbai17 Mar 2023AY 2010-11

Bench: Shir Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Mr.Ketan Ved & Mr.AbdulkadirFor Respondent: Mr, Ankush Kapoor, CIT &
Section 143(1)Section 143(2)Section 14ASection 250Section 35A

capital gain. Under the facts and circumstances and considering the discussions referred above, the addition of Rs. 2.32 crore is not warranted, Ground No. 5 of the appeal is allowed. We find the various new facts and submissions are emerged in the course of hearing and the agreement was filed for the first time. Therefore considering the facts, submissions

ACIT CIRCLE-28(1), NEW DELHI vs. MODESTY GARMENTS, NEW DELHI

In the result, the appeal of the Revenue stands dismissed

ITA 183/DEL/2020[2014-15]Status: DisposedITAT Delhi29 Mar 2023AY 2014-15

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2014-15 Acit Vs. M/S Modesty Garments, Circle-28(1), B-304, New Friends Colony, New Delhi. New Delhi – 110 065 Pan Aaafm1598F (Appellant) (Respondent)

For Appellant: Sh. Mohit Gupta, CA, Sh. NeerajFor Respondent: Shri Sumit Kumar Verma, Sr. DR
Section 143(1)Section 194A(3)(iv)Section 194ISection 37(1)Section 40Section 68

capital gain of Rs. 206,25,643/- as computed by AO in remand report ignoring the fact that assessee failed to substantiate the claim?” 3. The cross objection filed by the assessee is in support of the order of the Ld. CIT(A). 4. Facts in brief are that the assessee is a firm of six partners engaged

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

194A. 6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew