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1 result for “capital gains”+ Section 54Eclear

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Section 453

M/S FLAMINGO HOTELS PVT. LTD.,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1, GANDHIDHAM., GANDHIDHAM

In the result, the appeal of the assessee is dismissed with the above directions

ITA 64/RJT/2015[2010-11]Status: DisposedITAT Rajkot10 Nov 2023AY 2010-11

Bench: Smt.Annapurna Gupta & Ms.Suchitra Raghunath Kambleassessment Year : 2010-11 M/S.Flamingo Hotels P.Ltd. Ito, Ward-1 Plot No.416 Gandhidham. Ward-2B Adipur-Kutch.

For Appellant: Shri Vimal Desai, ld.ARFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR
Section 2(47)Section 250(6)Section 45

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D, 54E