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2 results for “capital gains”+ Section 4(1)clear

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Key Topics

Section 1544Section 143(3)4Section 542Capital Gains2Long 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 gains are not being referred to in greater details as there is no dispute amongst the parties on the 4 said issue. The fact that the assessee before the filing of the return i.e. before 30.09.2008 invested an amount of Rs. 49,88,782/ vide cheque No. 765011-1 drawn on ICICI Bank for acquiring a residential flat

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
17 Nov 2022

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Advocate
Section 143(3)Section 154

1 Whether reporters of Local Papers may be allowed to see the judgment? - 2 - of the Himachal Pradesh Government and is engaged in trading of items like Tractor, Power tiller, Iron and Steel, Tyres and Tubes, Insecticides and Pesticides, Agricultural implements, Batteries, Cement, Veterinary Medicines, Computer, Bitumen etc. The respondent is also carrying on manufacturing activities such as formulation