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2 results for “capital gains”+ Section 2(47)(v)clear

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Key Topics

Section 143(3)8Short Term Capital Gains2Addition to Income2

RAMESH CHANDRA VAISH,ALLAHABAD vs. ACIT, CENTRAL CIRCLE , ALLAHABAD

ITA 100/ALLD/2019[2015-16]Status: DisposedITAT Allahabad03 Jul 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: None (Application)For Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)

section 2(47) and observed that the assessee has transferred whole plant and handed over possession alongwith plant Shri Ramesh Chandra Vaish v. ACIT, Central Circle, Allahabad, U.P. ITA Nos.59 & 100 /ALLD/2019 AYs:-2014-15 & 2015-16 and machinery etc. to the buyer and the buyer is also running the plant. As the possession of the said plant was handed

RAMESH CHANDRA VAISH ,ALLAHABAD vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

ITA 59/ALLD/2019[2014-15]Status: DisposedITAT Allahabad03 Jul 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: None (Application)For Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)

section 2(47) and observed that the assessee has transferred whole plant and handed over possession alongwith plant Shri Ramesh Chandra Vaish v. ACIT, Central Circle, Allahabad, U.P. ITA Nos.59 & 100 /ALLD/2019 AYs:-2014-15 & 2015-16 and machinery etc. to the buyer and the buyer is also running the plant. As the possession of the said plant was handed