Search: capital gains

2 results for “capital gains”+ Section 35Aclear

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Section 372 Section 35A2 Section 812

M/S DIFFUSION ENGINEERS LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal stands allowed

ITA/1010/2008HC Karnataka17 Apr 2015

Bench: S.SUJATHA,VINEET SARAN

Section 260Section 35Section 35ASection 37Section 37(1)

35A of the Income-tax Act in respect of any expenditure of a capital nature incurred on the acquisition of patent rights or copyrights and under section 35AB in respect of expenditure on know-how have been withdrawn with effect from the assessment year 1999-2000.” 11 6. Learned counsel further contended that the provisions of Section 35AB are applicable

M/S DIFFUSION ENGINEERS LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

M/S DIFFUSION ENGINEERS LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX