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