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6 results for “capital gains”+ Section 2(47)(v)clear

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Key Topics

Section 2(47)(v)3 Section 53A2 Section 452

A.T.SHERIFF vs. COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/66/2017HC Kerala29 Mar 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Respondent: COMMISSIONER OF INCOME TAX

Section 148Section 2(47)Section 2(47)(v)Section 260ASection 45Section 53A

section 2(47)(v) of the Act and exigible to capital gains tax under section 45 of the Act. The Appellate

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

v) where the capital asset, being a share or a stock of a company, became the property of the assessee on - (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **” 11.6 A bare reading thereof would indicate how the legislature contemplates that come chargeable under head "capital gains

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

v) where the capital asset, being a share or a stock of a company, became the property of the assessee on - (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **” 11.6 A bare reading thereof would indicate how the legislature contemplates that come chargeable under head "capital gains

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

v) where the capital asset, being a share or a stock of a company, became the property of the assessee on - (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **” 11.6 A bare reading thereof would indicate how the legislature contemplates that come chargeable under head "capital gains

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

v) where the capital asset, being a share or a stock of a company, became the property of the assessee on - (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **” 11.6 A bare reading thereof would indicate how the legislature contemplates that come chargeable under head "capital gains

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

v) where the capital asset, being a share or a stock of a company, became the property of the assessee on - (a) the consolidation and division of all or any of the share capital of the company into shares of larger amount** ** **” 11.6 A bare reading thereof would indicate how the legislature contemplates that come chargeable under head "capital gains