“Section 46(6)”

Section References (mined)Section 46Section 46(6)2 judgments

VAIDYA SRIKANTAPPA SADASHIVAIAH SRIKANTH,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE- 1, , BANGALORE

ITA 200/BANG/2024[2018-19]Status: DisposedITAT Bangalore01 Aug 2024AY 2018-19

Section 143Section 143(3)Section 263Section 45(5)Section 54

disputing that the nature of payment is\ncompensation towards acquisition of land. The issues is whether the\nacquisition is under section 28 or section 46(6) of Act 30 of 2013.\nCompensation computed u/s. 28 falls under Chapter IV of the Act 30\nof 2013, that deals with necessary provisions

M/S. HANUMANTHAPPA CHANDRASHEKAR,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3(2)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1223/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

Section 46Section 96

disputing that the nature of payment is compensation towards acquisition of land. The issues is whether the acquisition is under section 28 or section 46(6) of Act 30 of 2013. Compensation computed u/s. 28 falls under Chapter IV of the Act 30 of 2013, that deals with necessary provisions