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Income Tax Case Laws - Section: 54F

 
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Cases for Section: 54F
Showing 1 to 15 of 264 Records
 

2015 (5) TMI 719 - ITAT DELHI

Income Tax Officer, Ward 41 (4) , New Delhi Versus Sh. Tapash Kumar Chaterjee

Capital gain - CIT(A) deleting addition on account of capital Gain claimed as exempt which was never disclosed to the Department and treating revised computation of assessment proceedings after detecting the same by Department as revised return - CIT.....

2015 (5) TMI 712 - ITAT AHMEDABAD

Shri Prakashkumar B. Khatri Versus The CIT-IV, Ahmedabad

Revision u/s 263 - deduction under section 54F wrongly allowed - Held that - The assessee had obtained the permission for construction of farm house on 21/12/006 for construction of 582 sq.meters. and subsequent to the approval, assessee incurred exp.....

2015 (5) TMI 422 - ITAT DELHI

ITO Versus Kanwar Deep Anand

Disallowance of exemption u/s 54F - assessee had purchased land on which construction was done subsequently - Held that - The essence of the said provision is whether the assessee who received capital gains has invested in a residential house. Once i.....

2015 (4) TMI 403 - ITAT DELHI

Sh. Bharat Bhushan Panchal & Others Versus ACIT & Others

Entitlement to exemption u/s 54F - computation of capital gain - It is submitted that the assessee purchased one plot which was divided in two plots having different numbers, those plots were sold to two different persons through separate sale deeds .....

2015 (3) TMI 935 - ITAT HYDERABAD

Sri Mohammed Farooq, Smt. Bilquees Begum, Sri Shaik Mahaboob, Smt. Kubra Begum, Mohammed Naseer, Mohammed Qaiser, Mohammed Sabir Versus Income Tax Officer

Capital gains - assessee have entered into a development agreement with M/s. Sun Mark Builders on 04-11-2003 for development of property for construction of residential flats sharing the built up area in the ratio of 39 61 - Year of Taxability - Held.....

2015 (3) TMI 1014 - ITAT PUNE

The Income Tax Officer Versus Shri Narshivha Amrutrao Dhere, Shri Chandrasen Amrutrao Dhere,

Exemption u/s 54F - CIT(A) allowed the claim - Plea raised by the the Revenue was that the money was paid earlier i.e. prior to the window year allowed under section 54F of the Act - Held that - In addition to the reasons for acquisition of two indep.....

2015 (3) TMI 641 - ITAT BANGALORE

Income Tax Officer Versus Shri R. Srinivas,

Denial of claim for exemption under Section 54 / 54F - assessee failed to invest the capital gains of ₹ 70,16,326 before the due date of filing the return of income for Assessment Year 2008-09 i.e. 31.7.2008, as laid down u/s. 139(1) of the Act.....

2015 (3) TMI 485 - ITAT BANGALORE

Sri M. George Joseph Versus Dy. Commissioner of Income Tax Circle 12(2), Bangalore.

Disallowance of claim of Exemption u/s.54F - LTCG on Transfer of shares - purchase agreement was entered into on 30.12.2006; more than one year before the date of sale of the long term capital asset and was registered on 28.3.2011, which is more than.....

2015 (4) TMI 908 - ITAT BANGALORE

Smt. Sajida Begum Versus The Income Tax Officer Ward 15(2) Bangalore.

Exemption / eduction u/s 54F - more than one residential house - assessee claimed that old proerty was gifted to minor daughter through an oral HIBA - Validity of oral gifts - Held that - An oral gift already made was reduced to writing at a later po.....

2015 (3) TMI 529 - ITAT COCHIN

Shri K Thomas Joy Versus The ITO, Wd. 2(1)

Computation of capital gain - Determination of fair market value as on 01-04-1981 - Held that - In view of the order of the Tribunal in the case of Shri Kurian Joseph 2015 (3) TMI 484 - ITAT COCHIN the assessing officer has no other way except to acc.....

2015 (5) TMI 71 - ITAT HYDERABAD

Smt S. Uma Devi, Smt V. Shailaja Versus Commissioner of Income Tax-Iv, Hyderabad

Revision of assessment order - CIT finding that the relevant assessment order to be both erroneous and prejudicial to the interests of the Revenue - Denial of exemption u/s 54F - Addition on account of additional sale consideration - Rejection of exp.....

2015 (5) TMI 69 - ITAT PUNE

ITO, Ward-1(3), Nashik Versus Shri Anirudha Ashok Jajoo, Nashik

Wrong section quoted while claiming deduction u/s 54 or u/s 54F - Conditions relevant to sections fulfilled - Held that - From the various details furnished by the assessee, it is obvious that the assessee is otherwise entitled to deduction u/s.54. T.....

2015 (1) TMI 913 - ITAT MUMBAI

Indrani Chandrakant Choksi Versus Addl. Commissioner of Income Tax

Disallowance u/s 14A - Audit Fees and Bank charges - Held that - These two item of expenditure i.e. audit fee and bank charges do not fall under the category of the expenditure incurred for a composite activity resulting taxable and non taxable incom.....

2015 (3) TMI 714 - KARNATAKA HIGH COURT

Mrs. Rehana siraj, Syed Siraj Ahmed, Syed Salman, Syed Jibran Ahmed Versus Commissioner of Income Tax-I and Others

Reopening of assessment - Whether, the order of the Appellate Tribunal in arriving at the finding that there was sufficient reasons and material to re-open the assessment? - Held that - Insofar as the extracts made in the order of the Tribunal is con.....

2015 (1) TMI 730 - ITAT HYDERABAD

Shri Chunduru Venkata Subba Rao, Hyderabad Versus Asst. Commissioner of Income-tax

Penalty under S.271(1)(c) - addition made to the total income of the assessee on account of long term capital gain - Held that - Concealment of income envisaged in S.271(1)(c) is to be inferred from the return of income filed by the assessee, and sin.....

 
   
 
 
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