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2 results for “capital gains”+ Section 50Bclear

Sorted by relevance

Mumbai98Delhi32Chennai23Raipur18Kolkata16Bangalore14Hyderabad6Amritsar5Ahmedabad5Cochin4Karnataka4Telangana3Pune3Nagpur2SC2Indore2Visakhapatnam1Calcutta1Surat1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 271A7Section 50C4Section 50B4Section 92B3

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

ITA 82/IND/2020[2014-15]Status: HeardITAT Indore17 Jan 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

Section 271ASection 40A(2)(b)Section 91D(1)Section 92BSection 92D(1)

Section 50B of the Act, liable for capital gain :- a) CIT vs. Accelerated Freeze Drying Co. Ltd. [2011] 337 ITR 440 (Kerala

M/S. MANISH FILMS PVT. LTD.,INDORE vs. THE ITO 3(1), INDORE

In the result, the appeal filed by the assessee is

ITA 152/IND/2015[2010-11]Status: Disposed
ITAT Indore
10 Jan 2019
AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11

Section 2Section 50BSection 50C

50B of the Act. Therefore, provisions of section 50C of the Act cannot be applied. It is contended that the transaction is a slump sale and a strong stress is laid on the subsequent possession letter and the notification made by the vendee in news paper. For the sake of clarity, the relevant clauses of sale deed executed