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6 results for “capital gains”+ Section 10(26)clear

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COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

10(3) read with section 56. We are fortified in our view by a similar argument being rejected in Nalinikant Ambalal Mody v. S.A.L. Narayan Row,CIT (1966) 61 ITR 428 (SC)". 11.8 Thus, the conclusion of the Supreme Court is that an asset which is capable of acquisition at a cost would be included within the provisions pertaining

C I TEXEMPTIONS JAIPUR vs. J D A JAIPUR

ITA/113/2016HC Rajasthan02 Aug 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: SHRI.JOHN POOMKUDY
Section 143(3)
Section 2(13)

capital gains alleging it to be sale of agricultural land. The AO found that the properties were acquired between 1992-93 to 1997-98 as also a solitary purchase in 2006-07, which were together sold in the subject assessment year to a group of builders. The AO found that the purchases were made with an intention of indulging

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

26. It is submitted that the non-cooperation of HVL complained of is the refusal of the learned Senior Counsel appearing on behalf of HVL to make a concession that HVL shall cause a recommendee of the Joint APLs to be appointed as a Director of the 3 subsidiary companies of a listed company. It is submitted that appointment

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

26. It is submitted that the non-cooperation of HVL complained of is the refusal of the learned Senior Counsel appearing on behalf of HVL to make a concession that HVL shall cause a recommendee of the Joint APLs to be appointed as a Director of the 3 subsidiary companies of a listed company. It is submitted that appointment

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

26 provisions dealing with the custody of the Consolidated Fund of the State, and the payment of money into or the withdrawal of money therefrom; and, under clause (1)(d), if the Bill contains only provisions dealing with the appropriation of moneys out of the Consolidated Fund of the State. Article 202 mandates that the Governor shall, in respect

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

Capital Transportation Financial Services Ltd. v. Tarun Bhargava25, this Court reiterated that in cases involving private employment, the scope of judicial review is limited, and the remedies are governed solely by contract law principles. It was affirmed that the rights of the employees are confined to what is stipulated in the contract, and even if termination is wrongful, Courts will