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Section 36(1)(vii)5 Section 454 Section 2603 Section 36(1)(viia)3 Section 260A2 Addition to Income2

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

In the result, appeal stands dismissed

ITA/568/2015HC Karnataka04 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 2(24)Section 220Section 220(2)Section 254Section 260Section 260ASection 45

capital gains, in view of B.C.Srinivasa Setty supra, the Revenue has made an attempt to treat the technical know-how as goodwill in the second round. 15. This reasoning of the Tribunal cannot be faulted with, in the light of the judgment of the Hon'ble Apex Court in B.C.Srinivasa Setty supra. The gain from transfer of business by implication

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

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

COMMISSIONER OF INCOME TAX-III vs. M/S SYNDICATE BANK