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2 results for “house property”+ Section 3(1)clear

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Section 683Section 260A2

PR. COMMISSIONER OF INCOME TAX vs. M/S BRAHMAPUTRA CRACKER AND POLYMER LIMITED....b

ITA/16/2022HC Gauhati11 Apr 2023

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

Section 260A

3. Commissioner of Income Tax, Bihar II, Patna Vs. Bokaro Steel Ltd., Bokaro, (1999) 1 SCC 645. 4. The Principal Commissioner of Income Tax Vs. M/s. Bajaj Herbals Pvt. Ltd., reported in 2022 0 Supreme (SC)307. 6. Dr. A. Saraf, learned Senior counsel assisted by Mr. P. Baruah and Mr. S. Mitra, learned counsel for the respondents urged that

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate
Section 132
Section 153A
Section 260A
Section 68

1), Kolkata. The shareholder had explained the strategic business objective behind infusion of share capital into the assessee company, for the reason that it was in the last leg of completion and commissioning of its cement plant. It is noted that the investment was made at the fair market value computed in terms of Rule 11UA of the Rules. Copy