“Section 45(5)(e)”

Section References (mined)Section 45Section 45(5)(e)2 judgments

THE VARDHMAN STAMPINGS PVT. LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

In the result, both the appeals of the assessee are allowed

ITA 363/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2015-16

under section 2(39) of the Companies Act, 1956. The said\nstock exchange has also been a recognized association for the\npurpose of section 45(5)(e) of the Act read with Rule 6DDD(4) of\nthe I.T. Act.\n• All the foreign currency derivatives transactions were carried

THE VARDHMAN STAMPINGS PVT. LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

In the result, both the appeals of the assessee are allowed

ITA 362/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2014-15

Section 263Section 43(5)Section 73

under section 2(39) of the Companies Act, 1956. The said\nstock exchange has also been a recognized association for the\npurpose of section 45(5)(e) of the Act read with Rule 6DDD(4) of\nthe I.T. Act.\nAll the foreign currency derivatives transactions were carried