How many judgments cite Gulshan Malik v. CIT?

24 judgments on BharatTax cite Gulshan Malik v. CIT (43 Taxmann.com 200), spanning 2015 to 2024.

Which sections of the Income Tax Act does Gulshan Malik v. CIT come up under?

It is most often cited in judgments turning on Section 2(47), Section 271(1)(c), Section 37(1).

Gulshan Malik v. CIT

43 Taxmann.com 200High Court2014#4914 most cited

What is Gulshan Malik v. CIT authority for?

The period of holding of booking rights of an apartment for the purpose of capital gains is counted from the date of execution of the buyer's agreement.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2024.

Also referred to as

Gulshan Malik v. CIT · capital asset · transfer · capital gains · booking rights of an apartment · period of holding · buyer's agreement · Agreement to Sell · Section 2(47)

Also reported as

223 Taxmann 243

Sections most often in play

Section 2(47)Section 271(1)(c)Section 37(1)

Issues it is cited on

transfer person interest

Judgments citing Gulshan Malik v. CIT

Shri Prakash Pillai, Baroda vs. The Income Tax Officer, Ward-3(2), Baroda

In the result, the appeal is allowed

ITA 2552/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Nov 2017AY 2008-09

Bench: Shri Pramod Kumar] Assessment Year : 2008-09

Section 143(3)Section 234B

…SMC-ITA No. 2552/Ahd/2014 Prakash Pillai Vs. ITO Assessment year: 2008-09 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [ Before Shri Pramod Kumar, Vice President ] Assessment Year : 2008-09 Prakash Pillai ......…………......Appellant 9/E, Superman Society, Subhanpura, Baroda-390023 [PAN: AGBPP 8524 L] Vs. Income Tax Officer .......................Respondent Ward 3(2), Baroda Appearances by: SN Divatia for the appellant Jayant Jhaveri for the respondent Date of concluding the hearing : 27.02.2019 Date of pronouncing the order : 24.05.2019 O R D E R 1. This appeal calls into question co…

ACIT 32(2), Mumbai vs. Kiran G. Gadhia, Mumbai

ITA 4021/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Mar 2017AY 2010-11

Bench: Shri C.N. Prasad & Shri Ramit Kochar: (A.Y : 2010-11) Acit 30(2) Vs. Shri Kiran G Gadhia Pratyakshkar Bhavan Flat No.305 / 306 R.No.202, 2Nd Floor 3Rd Floor, Sanjay Apartment Bkc, Bandra (E) B Wing, Mandapeshwar Road Mumbai – 400 051 Borivali (W) Mumbai – 400 092 Pan : Aabpg8511D (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant By : Shri S S Bist प्रत्यर्थी की ओर से Respondent By : Shri Haridas Bhat सुनवाई की तारीख / Date Of Hearing : 06/03/2017 घोषणा की तारीख Date Of Pronouncement : 22/03/2017 आदेश / O R D E R Per C.N.Prasad (J.M.) : This Appeal Is Filed By The Revenue Against The Order Of The Ld. Cit (Appeals)-44, Mumbai Dated 18.03.2015 For The Assessment Year 2010-11 Arising Out Of The Assessment Order Passed U/S 143(3).

For Appellant: Shri S S BistFor Respondent: Shri Haridas Bhat

Section 143(3)Section 48Section 50Section 54Section 54F

…आयकर अपीलीय अधिकरण “ एच ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER : (A.Y : 2010-11) ACIT 30(2) Vs. Shri Kiran G Gadhia Pratyakshkar Bhavan Flat No.305 / 306 R.No.202, 2nd Floor 3rd Floor, Sanjay Apartment BKC, Bandra (E) B Wing, Mandapeshwar Road Mumbai – 400 051 Borivali (W) Mumbai – 400 092 PAN : AABPG8511D (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant by : Shri S S Bist प्रत्यर्थी की ओर से Respondent by : Shri Haridas Bhat सुनवाई की तारीख / Date of Hear…

Ketan Chhotalal Sheth, Mumbai vs. ITO 12(3)(4), Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 2901/MUM/2012[2008-09]Status: DisposedITAT Mumbai20 Sept 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.2901/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) Shri Ketan Chhotalal Sheth, Ito – 12(3)(4), बनाम/ 6/12, 1St Floor, Mumbai. V. Bouna Casa, Sir P.M. Road, Fort, Mumbai – 400 001. "थायी लेखा सं./Pan : Aadps9601E (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri A. Ramachandran

Section 143(2)Section 143(3)Section 234Section 271Section 271(1)(c)Section 50C

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.2901/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) Shri Ketan Chhotalal Sheth, ITO – 12(3)(4), बनाम/ 6/12, 1st floor, Mumbai. v. Bouna Casa, Sir P.M. Road, Fort, Mumbai – 400 001. "थायी लेखा सं./PAN : AADPS9601E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Bhupendra Shah Revenue by : Shri A. Ramachandran सुनवाई क" तार"ख /Date of Hearing : 27-6-2016 घोषणा क" तार"ख /Date of Pronouncement…

S. Narendrakumar & Co., Mumbai vs. DCIT Cir 22(2), Navi Mumbai

In the result, the appeal of the assessee is hereby dismissed

ITA 7080/MUM/2012[2009-10]Status: DisposedITAT Mumbai06 Nov 2015AY 2009-10

Bench: Shri R.C. Sharma & Shri Sanjay Gargassessment Year: 2009-10 M/S. S. Narendrakumar & Co., Deputy Commissioner Of 5Th Floor, Krushal Commercial Income Tax, Complex, Circle 22(2), Vs. G.M. Road, Vashi Railway Station Chembur (W), Complex, Tower No.6, 4Th Floor, Vashi, Mumbai – 400 089 Pan: Aaafs 1245B Navi Mumbai – 400 703 (Appellant) (Respondent) Present For: Assessee By : Shri Shailesh N. Doshi, A.R. Revenue By : Shri Neil Philip, D.R. Date Of Hearing : 04.11.2015 Date Of Pronouncement : 06.11.2015 O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 25.09.2012 Of The Commissioner Of Income Tax (Appeals) [Hereinafter Referred To As The Cit(A)] Relevant To Assessment Year 2009-10. 2. The Sole Issue Raised By The Assessee Through Its Grounds Of Appeal Is Relating To The Taxability Of The Income Gained By The Assessee From Transfer Of The Assessee‟S Right In „5 Office Premises‟ As To Whether The Same Are To Be Assessed Under The Head „Long Term Capital Gains‟ Or As „Income From Other Sources‟. During The Assessment Proceedings, The Assessing Officer (Hereinafter Referred To As The Ao) Noticed That The Assessee Had Shown Long Term Capital Gains Of 2 M/S. S. Narendrakumar & Co.

For Appellant: Shri Shailesh N. Doshi, A.RFor Respondent: Shri Neil Philip, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2009-10 M/s. S. Narendrakumar & Co., Deputy Commissioner of 5th Floor, Krushal Commercial Income Tax, Complex, Circle 22(2), Vs. G.M. Road, Vashi Railway Station Chembur (W), Complex, Tower No.6, 4th Floor, Vashi, Mumbai – 400 089 PAN: AAAFS 1245B Navi Mumbai – 400 703 (Appellant) (Respondent) Present for: Assessee by : Shri Shailesh N. Doshi, A.R. Revenue by : Shri Neil Philip, D.R. Date of Hearing : 04.11.2015 Date of Pronouncement : 06.11.2015 O R D E…