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2 results for “transfer pricing”+ Section 54Fclear

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Mumbai92Delhi65Hyderabad26Bangalore26Jaipur23Chennai20Ahmedabad17Pune14Indore13Kolkata11Cochin10Karnataka8Surat8Nagpur6Agra6Cuttack5Chandigarh5Visakhapatnam4Telangana4SC3Calcutta2Ranchi2Patna1Raipur1Allahabad1A.K. SIKRI N.V. RAMANA1Rajkot1

PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated

ITA/125/2018HC Calcutta27 Jun 2024

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

54F, 54G and 54H, be chargeable to Income Tax under the head “Capital Gain”, and shall be deemed to be the income of the previous year in which the transfer took place”. Section 48 of The Income Tax Act 1961:- “48. Mode of computation. -The income chargeable under the head "Capital gains" shall be computed, by deducting from the full

PRINCIPAL COMMISSIONER OF INCOME TAX-I, KOLKATA vs. SMT. SHIKHA ROY

ITAT/162/2021HC Calcutta08 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 143(2)Section 260ASection 54E
Section 54F

Section 54F to the tune of Rs.4,77,95,168/-. The assessee was called upon to produce necessary documents and an agreement dated 8th December, 1994 was 3 executed by the assesseee and her son with the landlord was produced. The agreement pertains to a flat in Juhu, Maharashtra, Mumbai. This flat was let out to the assessee