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

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Section 457 Section 805 Section 260A3 Section 2602 Section 50B2 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

1. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that gain on sale of “technical know-how” was is not capital in nature and it is also not chargeable to tax under Section 45 of the Act when the assessing authority rightly brought to tax as by holding that

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

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

THE COMMISSIONER OF INCOME TAX vs. M/S. NUTRINE CONFECTIONERY CO. P. LTD.,

THE COMMISSONER OF INCOME TAX vs. M/S B V REDDY MARKETING P. LTD

THE COMMISSIONER OF INCOME TAX vs. INDUSTRIAL HYDRAULICS PVT LTD