DR. PRANNOY ROY,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

capital gains in respect of securities held in dematerialized form. This sub-section provides that for the purposes of section 48 and proviso to clause (42A) of Section 2

DCIT, NEW DELHI vs. MRS. RADHIKA ROY, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

capital gains in respect of securities held in dematerialized form. This sub-section provides that for the purposes of section 48 and proviso to clause (42A) of Section 2

DR. PRANNOY ROY,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

capital gains in respect of securities held in dematerialized form. This sub-section provides that for the purposes of section 48 and proviso to clause (42A) of Section 2

SMT. RADHIKA ROY,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

capital gains in respect of securities held in dematerialized form. This sub-section provides that for the purposes of section 48 and proviso to clause (42A) of Section 2

SMT. RADHIKA ROY,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

capital gains in respect of securities held in dematerialized form. This sub-section provides that for the purposes of section 48 and proviso to clause (42A) of Section 2

DCIT, NEW DELHI vs. DR. PRANNOY ROY, NEW DELHI

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

capital gains in respect of securities held in dematerialized form. This sub-section provides that for the purposes of section 48 and proviso to clause (42A) of Section 2

NEELU ANALJIT SINGH,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-9, NEW DELHI

In the result, appeal filed by the assessee is partly allowed with above directions

Bench: Shri H. S. Sidhu & Shri Prashant Maharishimrs. Neelu Analjit Singh, Vs. The Addl. Commissioner Of 15, Dr. Apj Abdul Kalam Road, Income Tax , New Delhi Special Range-9, Pan: Aatps06882D New Delhi (Appellant) (Respondent)

section 2 (42A) of the act. Therefore, AO treated shares of Scorpio beverages P Ltd as short-term capital asset and computed the short-term capital gain

COMMISSIONER OF INCOME TAX vs. ECE INDUSTRIES LTD.

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SURESH KUMAR KAIT

Section 2(14) of the Act, the profit arose on transfer of such capital asset is to be treated as long term capital gain

ACIT, NEW DELHI vs. M/S. PURAN ASSOCIATES PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri O.P. Kant

Capital Gains or Business Income — Instructions in order to reduce litigation - reg.- Sub-section (14) of Section 2 of the Income

DCIT, NEW DELHI vs. M/S. PURAN ASSOCIATES PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri O.P. Kant

Capital Gains or Business Income — Instructions in order to reduce litigation - reg.- Sub-section (14) of Section 2 of the Income

ACIT, NEW DELHI vs. M/S PURAN ASSOCIATES PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Amit Shukla & Shri O.P. Kant

Capital Gains or Business Income — Instructions in order to reduce litigation - reg.- Sub-section (14) of Section 2 of the Income

THE PR. COMMISSIONER OF INCOME TAX-4 vs. GE MONEY FINANCIAL SERVICES PVT. LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Capital Hill Main Road Ranchi Sir, Sub: application for lease of area of 500 acres by m/s. Arcellormitallindian limited mining lease of iron and, manganese ore in West Singhbhum, Meghaburum Karampada RF) Ref: letter no. 737 dated 9.06.2009 of director, mining, Jharkhand In reference to the above letter no. 737 dated 9.06.2009 of the Director Mining Jharkhand it is informed

Commissioner of Income Tax vs. ECE Industries Limited

Section 2(14) of the Act, the profit arose on transfer of such capital asset is to be treated as long term capital gain

MILAN SAINI,GURGAON vs. DCIT, CIRCLE- 2 , GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 Milan Saini, Vs. Dcit, 37, Centrum Plaza, Dlf Golf Circle-2. Course Road, Sector 53, Gurgaon Gurgaon (Haryana) Pan: Braps1366P (Appellant) (Respondent)

capital gains chargeable under section 45. Under section 2(24)(vi), the Legislature has not included all capital gains as income

COMMISSIONER OF INCOME TAX vs. ANSAL PROPERTIES & INFRASTRUCTURE LTD

The appeals are disposed of

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

capital gains has to be done in accordance with section 50 of the Act. Under sub-section (2) of Section

ITA Nos. 601/2011 & 602/2011 vs. ANSAL PROPERTIES & INFRASTRUCTURE LTD.

The appeals are disposed of

capital gains has to be done in accordance with section 50 of the Act. Under sub-section (2) of Section

COMMISSIONER OF INCOME TAX vs. ANSAL PROPERTIES & INFRASTRUCTURE LTD

The appeals are disposed of

capital gains has to be done in accordance with section 50 of the Act. Under sub-section (2) of Section

CIT vs. ANSAL PROPERTIES & INFRASTRUCTURE LTD

The appeals are disposed of

capital gains has to be done in accordance with section 50 of the Act. Under sub-section (2) of Section