SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 45 of the 1961 Act deals with capital gains. By Finance Act, 1987, sub- section (5) was inserted in Section

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 45 of the 1961 Act deals with capital gains. By Finance Act, 1987, sub- section (5) was inserted in Section

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 45 of the 1961 Act deals with capital gains. By Finance Act, 1987, sub- section (5) was inserted in Section

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 45 of the 1961 Act deals with capital gains. By Finance Act, 1987, sub- section (5) was inserted in Section

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 45 of the 1961 Act deals with capital gains. By Finance Act, 1987, sub- section (5) was inserted in Section

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 45 of the 1961 Act deals with capital gains. By Finance Act, 1987, sub- section (5) was inserted in Section

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 45 of the 1961 Act deals with capital gains. By Finance Act, 1987, sub- section (5) was inserted in Section

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 45 of the 1961 Act deals with capital gains. By Finance Act, 1987, sub- section (5) was inserted in Section

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

Section 45 of the 1961 Act deals with capital gains. By Finance Act, 1987, sub- section (5) was inserted in Section

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\n- the capital gain arising from the transfer of a capital asset is\n\n21\n\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

SAHIBZADA TIMBER AND PLY PRIVATE LIMITED ,MOHALI vs. DCIT, ACIT CENTRAL CIRCLE-2, CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is dismissed

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 699/Chd/2024 निर्धारण वर्ष / Assessment Year : 2019-20 M/s Sahibzada Timber & Ply Private Limited B41-42, Phase-3, Indl. Aera, SAS Nagar Mohali, Punjab बनाम The DCIT Central Circle-2 Chandigarh स्थायी लेखा सं./PAN NO: AAQCS2239G अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Mohit Dhiman, C.A राजस्व की ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR Shri Dharam Vir, Addl. CIT, Sr.DR सुनवाई की तारीख/Date of He

capital gains. Sub-section (1) was in pari materia to section 45(1) of the present Act and sub-section

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\n- the capital gain arising from the transfer of a capital asset is\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\nthe capital gain arising from the transfer of a capital asset is\n21\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

GURDEEP SINGH HUF,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\nthe capital gain arising from the transfer of a capital asset is\n22\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\n- the capital gain arising from the transfer of a capital asset is\n21\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

RANJEET SINGH KHUBBER,AMBALA vs. ITO, WARD 2, AMBALA

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\nthe capital gain arising from the transfer of a capital asset is\n21\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

RAGHBIR SINGH HUF,CHANDIGARH vs. ITO-WARD-1(3), CHANDIGARH

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\n- the capital gain arising from the transfer of a capital asset is\n21\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

SH. SURESH PAL,YAMUNA NAGAR vs. ITO, WARD 5, YAMUNA NAGAR

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\n- the capital gain arising from the transfer of a capital asset is\n21\ncomputed by taking the -\n- compensation or consideration referred to in clause (a) of section