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1 result for “capital gains”+ Section 251(2)clear

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Key Topics

Section 80I6Section 804

IMSI (INDIA) PVT. LTD.,DEHRADUN vs. JCIT, DEHRADUN

In the result, all the three appeals filed by the assessee in ITA

ITA 53/DEL/2017[2011-12]Status: DisposedITAT Dehradun26 Aug 2021AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ashwani Kumar, AdvFor Respondent: Shri N.C. Upadhyay, CIT-DR
Section 234BSection 80Section 80I

gains derived by an undertaking or an enterprise from any business of manufacturing or production of any article or thing not being article or thing specified in Thirteenth Schedule or commenced any operation specified in Fourteenth Schedule and undertakes substantial expansion during the period beginning on the 7 th day of January, 2003 and ending before