THE COMMISSIONER OF INCOME TAX vs. M/S. ABB LTD

In the result, appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

gain from the transfer of a bundle of asset on a slump basis is not - 12 - chargeable to capital gain

THE DIRECTOR OF INCOME-TAX vs. M/S. INTEL CAPITAL (CAYMAN) CORPORATION

In the result, the appeal fails and is hereby

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

capital gains by assessee is right and capital gains computed by assessing authority by adopting rate of acquisition at Rs.200

THE PR.COMMISSIONER OF INCOME TAX,CIT (A) vs. SHRI J KRISHNA PALEMAR

Appeal is allowed;

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

capital gain as bears to the whole of the capital gain the same proportion as the cost of the new asset

SHRI N G CHANDRA REDDY (HUF) vs. THE DEPUTY COMMISSIONER OF

The appeal is disposed of in the above terms

Bench: S.G.PANDIT,K. V. ARAVIND

capital gains tax in the subsequent Assessment Years 2007– 08 and 2008–09. The material on record indicates that capital

SRI B V S MURTHY vs. THE INCOME TAX OFFICER

The appeal is disposed of

Bench: ALOK ARADHE,RAVI V HOSMANI

gains out of the allotment of share can be termed as perquisites or same has to treated as capital gains

M/S. EVERGREEN HARDWARE STORES vs. THE ASSISTANT COMMISSIONER OF

Appeal is allowed

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

capital gains in respect of the building at Audugodi on the facts and circumstances of the case. I.T.A No.201/2017 3 2. Without

COMMISSIONER OF INCOME-TAX vs. M.R.PATTABHIRAM

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

COMMISSIONER OF INCOME vs. SHRI. M.R. SEETHARAM

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

COMMISSIONER OF INCOME vs. M.R.PADMAVATHY TRUST

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

COMMISSIONER OF INCOME-TAX vs. M.R.PRABHAVATHY

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

COMMISSIONER OF INCOME TAX vs. M.R.KODANDARAM

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

THE COMMISSIONER OF INCOME-TAX vs. M.R.ANANDARAM

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains derived from the sale of their lands. The Assessing Officer completed the assessment under Section 143(3) of the Act and 1 Assessment

SMT JOSHNA RAJENDRA vs. THE INCOME TAX OFFICER

Accordingly, it stands dismissed

Bench: ARAVIND KUMAR,SURAJ GOVINDARAJ

capital gains tax as per the provisions of Section 50C of the Act. The basis for determining the capital gains

V.S. CHANDRASHEKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the first substantial question of law is

Bench: ALOK ARADHE,R. NATARAJ

capital gains' and 3 not under the head 'profit and gains from business or profession? (iii) Whether on the facts

THE COMMISSIONER OF INCOME TAX vs. SHRI BHARAT R GAJRIA

Appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

capital gains. It is significant to note that the said property was held by the assessee as long term capital

THE PR. COMMISSIONER OF INCOME-TAX vs. SHRI SHAILENDRA BABU

Appeals are dismissed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

capital gains tax relevant to A.Y. 2008-09 even though under the Memorandum of Understanding between the Transferors Shareholders the Assessees

M/S EMBASSY BRINDAVAN DEVELOPERS vs. THE COMMISSIONER OF INCOME TAX

Appeal is allowed

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Capital Gains or as its income from business and thereby gave a perverse finding? - 3 - ITA No. 713 of 2017 (iii) the Tribunal

PR. COMMISSIONER OF INCOME TAX vs. SRI C RAMAIAH REDDY

Bench: ALOK ARADHE,M.NAGAPRASANNA

capital gain of Rs.13,16,08,600/- and short term capital gain of Rs.77,29,09,600/- for Assessment year