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2 results for “capital gains”+ Section 50B(1)clear

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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)

50B of the Act, liable for capital gain :- a) CIT vs. Accelerated Freeze Drying Co. Ltd. [2011] 337 ITR 440 (Kerala) b) Premier Automobiles Ltd. vs. ITO [2003] 264 ITR 193 (Bom.) " It may please be appreciated that the slump sale transaction was therefore not a Specified Domestic Transaction as defined in section 92BA

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: DisposedITAT Indore10 Jan 2019AY 2010-11

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

Section 2Section 50BSection 50C

1) C/o Shri Jagdish Sharma Indore बनाम/ J-59, MIG Colony, Indore Vs. (Appellant) (Revenue ) P.A. No.AADCM7398D Appellant by Shri Ajay Tulsiyan & Shri Kapil Shah, A.Rs Respondent by Shri Rajib Jain, D.R. Date of Hearing: 27.11.2018 Date of Pronouncement: 10.01.2019 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against order