PR COMMISSIONER OF WEALTH TAX-6 vs. M R KODANDRAM

Appeals stand dismissed

Bench: RAVI MALIMATH,ASHOK S.KINAGI

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B

THE COMMISSIONER OF INCOME TAX vs. M/S ASSOCIATED ELECTRONIC AND ELCTRICAL

The appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B

GOPAL S. PANDIT vs. THE COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

Section 54B of the Act for ready reference. “54B.: Capital gain on transfer of land used for agricultural purposes not to be charged

M/S NANDI STEELS LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the findings

Bench: ALOK ARADHE,R. NATARAJ

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B

THE PR. COMMISSIONER OF INCOME TAX vs. MRS. VANAJA MATTHEN

The appeal is dismissed

Bench: This Court, Questioning The Order Dated 25.01.2017 In

gains arising from the transfer of a capital asset effected in the previous year shall, save or otherwise provided in sections 54, 54B

SHRI H HANUMANTHAPPA vs. THE INCOME-TAX OFFICER

Bench: The Hon'Ble Mr. Justice Ravi Malimath

capital gains on the land acquired by Bangalore Development Authority (‘BDA’ for short). He claimed exemption under Section 54B of the Income

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand