Search: capital gains

9 results for “capital gains”+ Section 36(1)(iii)clear

Sorted by relevance

Key Topics

Section 92C2 Section 143(3)2

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

Appeal is allowed in part as indicated

ITA/44/2017HC Kerala22 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

For Appellant: M/S. APOLLO TYRES LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Section 143(3)Section 144CSection 144C(5)Section 35Section 43ASection 92C

36(1)(iii), hence there is no infirmity therein. As regards question No. (2) it may be stated that the assessee established a phosphoric acid project as an extension to its present business activities and for that purpose obtained a foreign currency loan from IDBI which in turn was refinanced by COFACE subject to the assessee paying finance charges

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S. APOLLO TYRES LTD

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

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,