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6 results for “capital gains”+ Section 54Eclear

Sorted by relevance

Mumbai97Chandigarh51Delhi24Bangalore18Kolkata15Pune7Chennai7Jaipur7Karnataka6SC5Indore4Nagpur4Calcutta3Telangana3Surat3Cuttack2Ahmedabad2Visakhapatnam1Amritsar1Hyderabad1Panaji1Patna1Rajkot1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 26012Section 1485Section 54F4Capital Gains4Section 260A3Section 482

THE COMMR OF INCOME TAX vs. M/S DYNAMIC ENTERPRISE

The appeal stands dismissed

ITA/1414/2006HC Karnataka16 Sept 2013

Bench: This Bench.

Section 148Section 2(47)Section 45(4)

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

THE PR COMMISSIONER OF INCOME TAX vs. SMT SAROJINI M KUSHE

Appeal stands dismissed

ITA/475/2016HC Karnataka01 Dec 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 260
Section 260A
Section 48
Section 50C
Section 50D

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise - 8 - provided in sections 54, 54B, 54D, 54E

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

In the result, the findings

ITA/103/2012HC Karnataka23 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 6

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

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

The appeal is dismissed

ITA/456/2017HC Karnataka30 Oct 2018

Bench: This Court, Questioning The Order Dated 25.01.2017 In

Section 260ASection 54F

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

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

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

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

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

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

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