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2 results for “capital gains”+ Section 50Bclear

Sorted by relevance

Mumbai62Raipur18Delhi14Chennai12Nagpur2Amritsar2Kolkata2Pune2Surat1Bangalore1Hyderabad1Ahmedabad1

Key Topics

Section 24Section 2502Section 56(2)2Section 56(2)(x)2Section 50C2Section 143(3)2Section 194I2Deduction2

WELLMAN COKE INDIA LIMITED,KOLKATA vs. DCIT, CIR-5(1), KOL, KOLKATA

In the result, the appeal of the assessee is allowed as per terms indicated hereinabove

ITA 444/KOL/2023[2018-19]Status: DisposedITAT Kolkata03 Oct 2023AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(2)Section 143(3)Section 194ISection 2Section 250Section 50BSection 80I

section 50B of the Act, which is a special provision for computation of capital gain in case of slump sale

ACID, CIRCLE-5(1), KOLKATA, KOLKATA vs. EMAMI REALTY LIMITED, KOLKATA

In the result, both the appeal of the Revenue and cross objections of the assessee are\ndismissed

ITA 1457/KOL/2024[2021-22]Status: DisposedITAT Kolkata12 Jan 2026AY 2021-22
Section 143(3)Section 194ISection 2Section 250Section 50CSection 56Section 56(2)Section 56(2)(x)

Section 50B of the Act. The transferor\nOPPL is to pay capital gains tax as per law. For attracting application