PR COMMISSIONER OF INCOME TAX vs. KESHAV DUTT SHREEDHAR

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)

75,690/- This included income from long term 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(3) of the Act was completed and returned income

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S HYCRON ELECTRONICS THROUGH ITS PROPRIETOR

Bench: Hon’Ble Mr. Justice Tarlok Singh Chauhan & Hon’Ble Mr. Justice Satyen Vaidya.