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1 result for “capital gains”+ Section 54Eclear

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Section 1474Section 1483Section 1512

M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

ITA 90/ASR/2017[2009-10]Status: DisposedITAT Amritsar14 Jul 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 147Section 148Section 151Section 234ASection 69

54E. It was submitted by the assessee before the CIT(A) that the Assessing Officer had observed that as per section 45(1), any profit or gain arising from 12 I.T.A. No. 90/Asr/2017 Blue City Township & Colonizers v. ITO transfer of capital