Search: capital gains

5 results for “capital gains”+ Section 45(5)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

45, it cannot be taxed at all. (See S. G. Mercantile Corporation P. Ltd. v. CIT (1972) 83 1TR 700 (SC). (17) Furthermore, it would be illogical and against the language of section 56 to hold that everything that is exempted from capital gains by the statute could be taxed as a casual or non-recurring receipt under section

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

45 therein should be considered in the background facts of the case, and should not be read out of context. It is true that a decision is an authority for what it decides and not what can logically be deduced therefrom. The ratio of a case must be understood having regard to the fact situation obtaining therein. (Air India Cabin

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

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

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

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

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

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

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA