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14 results for “capital gains”+ Section 50Bclear

Sorted by relevance

Mumbai62 Raipur18 Delhi14 Chennai12 Nagpur2 Amritsar2 Kolkata2 Pune2 Surat1 Bangalore1 Hyderabad1 Ahmedabad1

Key Topics

Section 43(1)12 Section 143(3)8 Section 43(6)8 Section 478 Depreciation7 Section 1486 Section 1425 Section 50B5 Exemption5 Section 147

TELETUBE ELECTRONICS LTD

The appeal of the Assessee is allowed

ITA/38/2002HC Delhi24 Sept 2015

Section 2Section 2(47)Section 260ASection 45Section 50

Section 50B (1) profits or gains arising from a slump sale would be chargeable to income tax as capital gains

TELETUBE ELECTRONICS LTD

The appeal of the Assessee is allowed

ITA/132/2002HC Delhi24 Sept 2015

4

Section 2(47)

Section 260A

Section 45

Section 50

Section 50B (1) profits or gains arising from a slump sale would be chargeable to income tax as capital gains

ACIT , CIRCLE 10, NEW DELHI vs. INDUS TOWER LIMITED, GURGAON

In the result, the appeal of the revenue is dismissed

ITA 2212/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR

Section 115JSection 139(5)Section 142Section 143(3)Section 148

gains accruing to the assessee had to be considered as flowing from the slump sale as per section 50B of the Act. The revaluation of ABTL's investment in Indus at Rs. 7330,75,56,000/- ason 31-3-2010 which was apparently because of the transfer of PIAs from the assessee to Indus was treated as the full consideration

INDUS TOWERS LIMITED (FORMERLY KNOWN AS BHARTI INFRATEL LTD AND AS SUCCESSOR IN INTEREST OF ERSTWHILE INDUS TOWER LTD) ,GURUGRAM, HARYANA vs. DCIT, CIRCLE 12(1), NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 2762/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR

Section 115JSection 139(5)Section 142Section 143(3)Section 148

gains accruing to the assessee had to be considered as flowing from the slump sale as per section 50B of the Act. The revaluation of ABTL's investment in Indus at Rs. 7330,75,56,000/- ason 31-3-2010 which was apparently because of the transfer of PIAs from the assessee to Indus was treated as the full consideration

INDUS TOWERS LTD.,GURGAON vs. DCIT CIRCLE 12(1), NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 1962/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR

Section 115JSection 139(5)Section 142Section 143(3)Section 148

gains accruing to the assessee had to be considered as flowing from the slump sale as per section 50B of the Act. The revaluation of ABTL's investment in Indus at Rs. 7330,75,56,000/- ason 31-3-2010 which was apparently because of the transfer of PIAs from the assessee to Indus was treated as the full consideration

INDUS TOWERS LTD.,GURUGRAM, HARYANA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 12(1), NEW DELHI, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 2607/DEL/2023[2011-12]Status: DisposedITAT Delhi08 Aug 2025AY 2011-12

Section 142Section 143(3)

gains accruing to the\nassessee had to be considered as flowing from the slump sale as\nper section 50B of the Act. The revaluation of ABTL's investment in\nIndus at Rs.7330,75,56,000/- as on 31-3-2010 which was\napparently because of the transfer of PIAs from the assessee to\nIndus was treated as the full consideration

DY. COMMISSIONER OF INCOME TAX CIRCLE 10(1), DELHI, CR BUILDING vs. INDUS TOWERS LIMITED, GURGRAM

In the result, appeal of the Revenue is dismissed

ITA 2805/DEL/2023[2011-12]Status: DisposedITAT Delhi08 Aug 2025AY 2011-12

Section 142Section 143(3)

gains accruing to the\nassessee had to be considered as flowing from the slump sale as\nper section 50B of the Act. The revaluation of ABTL's investment in\nIndus at Rs.7330,75,56,000/- as on 31-3-2010 which was\napparently because of the transfer of PIAs from the assessee to\nIndus was treated as the full consideration

ACIT, NEW DELHI vs. M/S. MAX HEALTHCARE INSTITUTE LTD., NEW DELHI

ITA 3506/DEL/2014[2004-05]Status: DisposedITAT Delhi30 Jun 2022AY 2004-05

Bench: Shri G.S.Pannu, Hon‟Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Deepshikha Sharma

Section 147Section 14ASection 32Section 32(1)Section 43(1)Section 43(6)Section 47Section 50B

gain arising out of transfer of healthcare business of slump sale basis to capital tax u/s 50B the provision of explanation 6 to section

ACIT, NEW DELHI vs. M/S. MAX HEALTHCARE INSTITUTE LTD., NEW DELHI

ITA 3510/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Jun 2022AY 2008-09

Bench: Shri G.S.Pannu, Hon‟Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Deepshikha Sharma

Section 147Section 14ASection 32Section 32(1)Section 43(1)Section 43(6)Section 47Section 50B

gain arising out of transfer of healthcare business of slump sale basis to capital tax u/s 50B the provision of explanation 6 to section

ACIT, NEW DELHI vs. M/S. MAX HEALTHCARE INSTITUTE LTD., NEW DELHI

ITA 3507/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Jun 2022AY 2005-06

Bench: Shri G.S.Pannu, Hon‟Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Deepshikha Sharma

Section 147Section 14ASection 32Section 32(1)Section 43(1)Section 43(6)Section 47Section 50B

gain arising out of transfer of healthcare business of slump sale basis to capital tax u/s 50B the provision of explanation 6 to section

ACIT, NEW DELHI vs. M/S. MAX HEALTHCARE INSTITUTE LTD., NEW DELHI

ITA 3508/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jun 2022AY 2006-07

Bench: Shri G.S.Pannu, Hon‟Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Deepshikha Sharma

Section 147Section 14ASection 32Section 32(1)Section 43(1)Section 43(6)Section 47Section 50B

gain arising out of transfer of healthcare business of slump sale basis to capital tax u/s 50B the provision of explanation 6 to section

COMMISSIONER OF INCOME TAX -XI vs. SANGEETA WIG

ITA/667/2012HC Delhi30 Nov 2012

capital gains qua the slump sale under section 50B of the I.T. Act and under the said section, she furnished

SEKHRI BROTHERS,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal by the assessee is treated as allowed for statistical purposes

ITA 5508/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year : 2011-12 Sekhri Brothers Vs. Acit, Circle-49(1) B-57/4, New Delhi. Mayapuri Industrial Area, Phase-1, New Delhi Pan Aamfs1085R (Appellant) (Respondent)

For Appellant: Shri Pankaj Sharma, CAFor Respondent: Shri Umesh Takyar, Sr. DR

Section 139(1)Section 143(1)(a)Section 148

capital gain for the year under consideration as the same was not receivable during the year under consideration, however, I find that as per section 50B

SIR SHADILAL ENTERPRISES LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 23 (2), NEW DELHI

ITA - 29 / 2024HC Delhi10 Jan 2024

capital gains and the liability that could have been placed upon the appellant in terms of Section 50B of the Income