Search: capital gains

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M/S FIBRE BOARDS (P) LTD BANGALOARE vs. CIT BANGALORE

C.A. No.-005525-005526 - 2005Supreme Court11 Aug 2015

Section 54G of the Income Tax Act on the entire capital gain earned from the sale proceeds of its erstwhile industrial undertaking situate in Thane in view of the advances so made being more than the capital gain made by it. 2

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

2 SCC 460, held:- “Section 45 charges the profits or gains arising from the transfer of a capital asset to income