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4 results for “capital gains”+ Section 115Jclear

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Key Topics

Section 115J12 Section 2605 Section 260A4 Section 802

SRI HARIRAM HOTELS P LTD vs. COMMISSIONER OF INCOME TAX (III)

Appeal is allowed

ITA/53/2009HC Karnataka16 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

Section 115JSection 260

capital gains has to be mandatorily taken into profit and loss account while computing the book profit. That having not been done by the Assessee, the authorities have recomputed the book profit. At this juncture, it would be beneficial to refer to the Judgment of the Apex Court in Apollo Tyres (supra) which is rendered while dealing with an identical

M/S BEST TRADING & AGENCIES LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the orders passed by the

ITA/32/2012HC Karnataka26 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

SRI HARIRAM HOTELS P LTD vs. COMMISSIONER OF INCOME TAX (III)

M/S BEST TRADING & AGENCIES LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

SRI HARIRAM HOTELS P LTD vs. COMMISSIONER OF INCOME TAX (III)

M/S BEST TRADING & AGENCIES LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

M/S BEST TRADING & AGENCIES LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

M/S SANKHLA POLYMERS (P) LTD vs. THE INCOME TAX OFFICER WARD-12(2)