PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

capital receipt. 8. Question No.2:- Whether, on the facts and in circumstances of the case and in law, the Hon'ble ITAT is right in holding that Effluent Treatment Plant has been commissioned and put to use during the year under reference and directing the AO to allow depreciation @ 100% thereon? 8.1 The respondent incurred a sum of Rs.53

M/S VIJAY KUMAR GARG CONTRACTORS vs. COMMISSIONER OF INCOME TAX

Appeal is allowed

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

capital gain of amount of Rs. 23,49,426 Was rom the income for working out an amount of Rs.23,49,426 from e side of Rs.2,86,65,379, the net 63,15,953. Likewsie, amount of on sale of shares was required