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10,507 results for “capital gains”+ Section 80clear

Sorted by relevance

Mumbai2,617Delhi1,990Bangalore903Chennai700Ahmedabad661Kolkata475Jaipur460Hyderabad311Pune292Chandigarh291Karnataka252Surat251Indore201Cochin165Raipur119Visakhapatnam118Cuttack85Nagpur68Guwahati64Rajkot60Calcutta56Lucknow54Panaji49Telangana46Amritsar41SC37Ranchi25Agra23Jodhpur23Dehradun19Allahabad17Patna8Varanasi7Rajasthan7Jabalpur5Punjab & Haryana2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI ROHINTON FALI NARIMAN1Kerala1

Key Topics

Section 143(3)65Addition to Income62Disallowance39Section 14A36Deduction31Section 14725Section 13225Section 20119Section 194J18Section 153A

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

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

ITA 6051/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

section 4 of the Act. Consequently, the AO computed the balance long-term capital gains after set off of brought forward long-term capital loss at Rs. 23146,80

Showing 1–20 of 10,507 · Page 1 of 526

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17
Section 26316
Capital Gains11

ISHARES CORE MSCI TOTAL INTERNATIONAL STOCK ETF (AS A SUCCESSOR TO ISHARE CORE TAOTAL INTERNATIONAL STOCK MAURITIUS COMPANY ),MUMBAI vs. DY CIT (INT. TAX)-2(2)(1), MUMBAI

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

ITA 6774/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

section 4 of the Act. Consequently, the AO computed the balance long-term capital gains after set off of brought forward long-term capital loss at Rs. 23146,80

ISHARES MSCI ALL COUNTRY ASIA EX JAPAN ETF,MUMBAI vs. DCIT (INT. TAX)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

ITA 6050/MUM/2025[2022-23]Status: DisposedITAT Mumbai02 Jan 2026AY 2022-23
For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 70

section 4 of the Act. Consequently, the AO\ncomputed the balance long-term capital gains after set off of brought forward\nlong-term capital loss at Rs. 23146,80

ISHARES INDIA 50 ETF (AS A SUCCESSOR TO ISHARES INDIA MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

ITA 2149/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

capital gains and income from\nother sources. Section 66 to 80 deals with the aggregation of income and set\noff

ISHARES MSCI INDIA ETF(AS A SUCESSOR TO ISHARES INDIA INDEX MARUITIUS COMPANY),MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

ITA 2153/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

capital gains and income from\nother sources. Section 66 to 80 deals with the aggregation of income and set\noff

ISHARES MSCI EM UCITS ETF USD DIST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

ITA 2148/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

capital gains and income from\nother sources. Section 66 to 80 deals with the aggregation of income and set\noff

ISHARES CORE MSCI TOTAL INTERNATIONAL STOCK ETF (AS A SUCCESSOR TO ISHARES CORE TOTAL INTERNATIONAL STOCK MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

ITA 2151/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

capital gains and income from\nother sources. Section 66 to 80 deals with the aggregation of income and set\noff

ISHARES MSCI INDIA UCITS ETF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(2)(2), MUMBAI

ITA 2147/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

capital gains and income from\nother sources. Section 66 to 80 deals with the aggregation of income and set\noff

ISHARES CORE MSCI EM IMI UCITS ETF,MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

ITA 2152/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

capital gains and income from\nother sources. Section 66 to 80 deals with the aggregation of income and set\noff

SCHWAB EMERGING MARKETS EQUITY ETF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -4(2)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

ITA 2134/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

capital gains and income from\nother sources. Section 66 to 80 deals with the aggregation of income and set\noff

ISHARES MSCI ALL COUNTRY ASIA EX JAPAN ETF(AS A SUCCESSOR TO ISHARES MSCI ALL COUNTRY ASIA EX JAPAN MAURITIUS CO),MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

ITA 2154/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

capital gains and income from\nother sources. Section 66 to 80 deals with the aggregation of income and set\noff

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

ITA 2085/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

capital gains and income from\nother sources. Section 66 to 80 deals with the aggregation of income and set\noff

ISHARES MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES EMERGING MARKETS INDEX MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

ITA 2150/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Jun 2025AY 2022-23

capital gains and income from\nother sources. Section 66 to 80 deals with the aggregation of income and set\noff

DCIT 4(3)(1), MUMBAI vs. RELIANCE TRANSPORT AND TRAVELS P.LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 5683/MUM/2017[2013-14]Status: DisposedITAT Mumbai19 Jul 2022AY 2013-14

Bench: Shri Amit Shukla & Shri S. Rifaur Rahman: A.Y : 2013-14 Asst. Commissioner Of Income Vs. M/S. Reliance Transport & Tax – 4(3)(1), Travels Pvt. Ltd., Mumbai (Appellant) 6Th Floor, Nagin Mahal, 82, Veer Nariman Road, Churchgate, Mumbai 400 020. Pan : Aaacr2380M (Respondent)

For Appellant: Shri Nimesh YadavFor Respondent: Shri Yogesh Thar
Section 143(3)

80,078 R.3,73,438/-) Capital gains as per section 50(2) of the Act 19,09,32,707 15. The helicopter

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

ITA 1248/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Aug 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimr. Nikhil Sawhney Acit, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. Pan: Aaups0222Q (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 10(38)Section 143

gain is exempt under section 10(38) of the Act. 1.38 In that view of the matter, it is submitted that the action of the CIT (A)/assessing officer in not allowing 25 | P a g e carry forward of long-term capital loss of Rs. 90,80

DCIT, NEW DELHI vs. DR. PRANNOY ROY, NEW DELHI

ITA 2707/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

capital gain which is exempt u/s 10(38) of the act is amounting to RS. 1, 08,67,12,219/–. 14. Further the learned assessing officer asked details of the immovable properties owned by the assessee and found that the property at Mussoorie is acquired by the assessee and her husband in the year prior to financial year

SMT. RADHIKA ROY,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2020/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

capital gain which is exempt u/s 10(38) of the act is amounting to RS. 1, 08,67,12,219/–. 14. Further the learned assessing officer asked details of the immovable properties owned by the assessee and found that the property at Mussoorie is acquired by the assessee and her husband in the year prior to financial year

DCIT, NEW DELHI vs. MRS. RADHIKA ROY, NEW DELHI

ITA 2706/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

capital gain which is exempt u/s 10(38) of the act is amounting to RS. 1, 08,67,12,219/–. 14. Further the learned assessing officer asked details of the immovable properties owned by the assessee and found that the property at Mussoorie is acquired by the assessee and her husband in the year prior to financial year

DR. PRANNOY ROY,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2022/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

capital gain which is exempt u/s 10(38) of the act is amounting to RS. 1, 08,67,12,219/–. 14. Further the learned assessing officer asked details of the immovable properties owned by the assessee and found that the property at Mussoorie is acquired by the assessee and her husband in the year prior to financial year

DR. PRANNOY ROY,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2021/DEL/2017[2009-10]Status: DisposedITAT Delhi14 Jun 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv
Section 147Section 148

capital gain which is exempt u/s 10(38) of the act is amounting to RS. 1, 08,67,12,219/–. 14. Further the learned assessing officer asked details of the immovable properties owned by the assessee and found that the property at Mussoorie is acquired by the assessee and her husband in the year prior to financial year