Search: capital gains

5 results for “capital gains”+ Section 40Aclear

Sorted by relevance

Key Topics

Section 408 Section 80H7 Deduction5 Section 36(1)(vii)4 Section 372 Section 37(1)2 Section 322 Section 36(1)(iii)2 Depreciation2

M/S. ROTORK CONTROLA INDIA (P) LTD. vs. COMMNR. OF INCOME TAX, CHENNAI

Appeals stand allowed in favour of the assessee with no order as to

C.A. No.-003506-003510 - 2009Supreme Court12 May 2009

Section 37

gains of the previous year either under Section 28 or under Section 37 of the 1961 Act. However, the above principle would not apply after insertion of Section 40A(7) w.e.f. 1.4.73. It may be stated that the principles of commercial accounting, mentioned above, formed the basis of the judgment of this Court in the case of Metal Box Company

COMMISSIONER OF INCOME TAX vs. MAHENDRA MILLS

The appeal is dismissed

C.A. No.-005394-005394 - 1994Supreme Court15 Mar 2000

For Respondent: MAHENDRA MILLS

Section 32

M/S. ROTORK CONTROLA INDIA (P) LTD. vs. COMMNR. OF INCOME TAX, CHENNAI

COMMISSIONER OF INCOME TAX vs. MAHENDRA MILLS

M/S. ROTORK CONTROLA INDIA (P) LTD. vs. COMMNR. OF INCOME TAX, CHENNAI

COMMISSIONER OF INCOME TAX vs. MAHENDRA MILLS

COMMISSIONER OF INCOME TAX, COIMBATORE vs. M/S. LAKSHMI MACHINE WORKS

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

M/S MUNJAL SALES CORPORATION vs. COMMR.OF INCOME TAX,LUDHIANA