Mrs. A. Ghosh v. Commissioner of Income Tax, West Bengal-II

141 ITR 45High Court1983#22522 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2022.

Judgments citing Mrs. A. Ghosh v. Commissioner of Income Tax, West Bengal-II

M/S.R.S.Rangadas vs. The Asst.Commissioner of Income Tax

ITTA/406/2005HC Telangana19 Oct 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Arjun Malhotra vs. Commissioner of Income Tax

Appeals are disposed of, with no order as to costs

ITA/405/2005HC Delhi20 Apr 2018

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 2(47)Section 271(1)(c)Section 45(1)Section 48Section 54F

…said substitution stating that there was a gap or lacuna, which was rectified by statutory amendments subsequently. However, reference was made to the Calcutta High Court judgment in Mrs. A. Ghosh versus Commissioner of Income Tax, West Bengal-II, [1983] 141 ITR 45 (Cal). In the said case, the assessee had acquired debentures, which were subsequently exchanged by exercising option to acquire fully paid up equity shares. The acquired equity shares were sold. Dispute arose as to the cost ITA Nos. 405/2005, 406/2005 & 389/2007…

Arjun Malhotra vs. Commissioner of Income Tax

Appeals are disposed of, with no order as to costs

ITA/406/2005HC Delhi20 Apr 2018

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 2(47)Section 271(1)(c)Section 45(1)Section 48Section 54F

…said substitution stating that there was a gap or lacuna, which was rectified by statutory amendments subsequently. However, reference was made to the Calcutta High Court judgment in Mrs. A. Ghosh versus Commissioner of Income Tax, West Bengal-II, [1983] 141 ITR 45 (Cal). In the said case, the assessee had acquired debentures, which were subsequently exchanged by exercising option to acquire fully paid up equity shares. The acquired equity shares were sold. Dispute arose as to the cost ITA Nos. 405/2005, 406/2005 & 389/2007…