Search: capital gains

2 results for “capital gains”+ Section 47Aclear

Sorted by relevance

Mumbai21 Delhi10 Bangalore9 Chennai7 Cochin6 Karnataka3 Jaipur2 Ahmedabad2 Kolkata1 Calcutta1

Key Topics

Section 80I10 Section 234D2 Section 2712 Deduction2 Penalty2

THE DCIT, CIRCLE-1(1)(1),, BARODA vs. M/S. BANCO ALUMINIUM LTD.,, BARODA

In the result, appeal filed by the assessee is allowed and filed by the department is dismissed

ITA 282/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad29 Sept 2017AY 2011-12

For Appellant: Shri Sanket Bhakshi, A.RFor Respondent: Shri V.K. Singh, Sr. D.R

Section 234DSection 271Section 80I

47A of Indian Electricity Rules, 1956 to engage in the business of generation of power for Captive Consumption. Copy of approval letter is attached marked as Annexure-10. d. The undertakings are not formed by splitting up or reconstruction of business already in existence. The undertakings are not formed by the transfer of machinery or plant previously used

M/S. BANCO ALUMINIUM LTD.,,BARODA vs. THE DY.CIT, CIRCLE-1(1),, BARODA

In the result, appeal filed by the assessee is allowed and filed by the department is dismissed