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Section 1544 Section 143(3)4 Section 542 Capital Gains2 Long Term Capital Gains2

PR COMMISSIONER OF INCOME TAX vs. KESHAV DUTT SHREEDHAR

ITA/11/2020HC Himachal Pradesh27 Dec 2021

Bench: Hon’Ble Ms. Justice Sabina & Hon’Ble Mr. Justice Satyen Vaidya Income Tax Appeal No. 11 Of 2020 Between:- Pr. Commissioner Of Income Tax, Shimla. ….Appellant (By Sh. Vinay Kuthiala, Senior Advocate With Ms. Vandana Kuthiala, Advocate)

Section 143(3)Section 260Section 54

capital gain of Rs.38,61,259/- (on sale of flat at Delhi for a consideration of Rs.54,00,000/-). An 2 exemption under Section 54 of the Income Tax Act (for short ‘the Act’) was claimed. On 29.11.2010 assessment under Section 143

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S H.P. AGRO INDUSTRIAL CORPORATION LTD THROUGH ITS MANAGING DIRECTOR

In the result, the appeal filed by the Revenue

ITA/6/2020HC Himachal Pradesh