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

gains” as aforesaid, the same proportion as the amount of expenditure ascertained under clause (a) bears to the amount of the said income: Provided that the amount of the tax credit certificate shall in no case exceed the amount of the tax aforesaid. (3) The amount shown on a tax credit certificate granted to a company under this section shall

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

Appeals are disposed of

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

Capital gains”. Section 45 is a charging section. For the purpose of imposing the charge. Parliament has enacted detailed provisions in order to compute the profits or gains under that head. No existing principle or provision at variance with them can be applied for determining the chargeable profits and gains. All transactions encompassed by Section 45 must fall under