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Section 454

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

depreciable assets can also be considered for taxation as a receipt of casual and non- recurring nature under Section 56 of the Act, if the assessee is not in a position to establish that the income accruing to it on account of the impugned transfer is not exempt from tax or is not liable to be taxed under - 9 - Section