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Income Tax Case Laws - Section: 111A

Home Case Index Income Tax Sections List
Cases for Section: 111A
Showing 1 to 15 of 20 Records
  • 2016 (6) TMI 941 - ITAT MUMBAI

    Short Term Capital Gains (STCG) on sale of equity shares on which STT was paid - amount taxed twice as the assessee has wrongly showed the income from business by wrongly including the STCG in the profit and loss account and also showing it under the... ... ...

  • 2016 (7) TMI 375 - ITAT KOLKATA

    Penalty u/s. 271(1)(c) - as per assessee income arising from Redemption of Mutual funds is exempted from tax - AO treated the said exempted income as short Term Capital Gain and added the income to total income and taxed thereon at special rate 10 u/... ... ...

  • 2016 (4) TMI 707 - ITAT MUMBAI

    Allowance of STCL on STT paid transactions to be set off against the STCG on non-STT paid transactions - Held that - Following the aforesaid decision of the co-ordinate bench of this Tribunal in the case of First State Investments (Hong Kong) (2009 (... ... ...

  • 2016 (3) TMI 177 - ITAT AHMEDABAD

    Profit on sale of shares - short term capital gains subject to tax 10 as per provisions of sec. 111A OR addition(s) made by Assessing Officer on account of unexplained credits u/s 68 - non-genuine purchases/sales of transactions of shares - Held that... ... ...

  • 2016 (1) TMI 457 - ITAT MUMBAI

    Penalty levied u/s 271(1)(c) - concessional rate provided u/s 111A of the Act is not applicable to the STCG declared by the assessee - mistake in computation of tax on the STCG pointed - Held that - The assessee has committed a bonafide mistake in co... ... ...

  • 2015 (10) TMI 24 - DELHI HIGH COURT

    Nature of investment - in the nature of trade or not - Assessee had changed the treatment of the shares by treating them as investment instead of stock in trade - AO concluded that, , the only motive for this undue change in this year (AY 2005-06) ap... ... ...

  • 2015 (12) TMI 1368 - ITAT AHMEDABAD

    Transaction of shares - business income or Short Term Capital Gains eligible to concessional tax treatment u/s.111A - Held that - The assessee has indulged in violation of SEBI Regulation while making investment in IPOs. However, whatever amounts the... ... ...

  • 2015 (10) TMI 16 - ITAT MUMBAI

    Short term capital gain - sale of equity shares through a recognized stock exchange on which Securities Transaction Tax (STT) - whether has been wrongly taxed at normal rate, whereas, it should be taxed at special rate of 10 as specified u/s 111A? - ... ... ...

  • 2015 (1) TMI 1232 - ITAT BANGALORE

    Set-off of short term capital loss arising on sale of shares specified in Sec.111A (those on which STT paid and the tax rate being 10 ) against short term capital gain arising on other assets (taxable 30 ) - assessee had short term capital gain on sa... ... ...

  • 2013 (10) TMI 785 - ITAT HYDERABAD

    Allowability of expenses claimed against the short-term capital gains on sale of shares Held that - Since the claim of taxation at special rate was made under the specific provisions of sec. 111 A, the appellant was indeed not entitled for taking the... ... ...

  • 2012 (10) TMI 854 - ITAT MUMBAI

    Rectification application u/s. 154 rejected - Short term capital - normal rate of 30 OR 10 as provided in Sec. 111A - Held that - In the present system of e-filing of return which is totally depended upon the usage of software, then is possible that ... ... ...

  • 2012 (10) TMI 485 - ITAT, DELHI

    Income from sale purchase of shares - income from short term capital gain v/s business income - Held that - Habitual dealing in a particular item is indicative of the assessee s intention of trading. Merely for taking benefit of provisions of sec. 11... ... ...

  • 2012 (11) TMI 465 - ITAT HYDERABAD

    Income from the share transactions - Capital gain v/s business income - Held that - The assessee has made several transactions of purchase of shares during the relevant year under consideration, and if there high volume, frequency and regularity of t... ... ...

  • 2012 (9) TMI 444 - CALCUTTA HIGH COURT

    Disallowance of loss on the sale of debentures - non-convertible Part B of the 15 redeemable partly convertible debentures - ITAT treated it as part of the cost of acquisition of the convertible Part A of the debentures - Held that - A separate treat... ... ...

  • 2012 (9) TMI 685 - ITAT MUMBAI

    Addition on account profits from share transaction as trading activity - Whether profits out of share transactions, treat it as investment activity or trading activity Shares sold without taking delivery, same has been shown as speculative gains - Wh... ... ...

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