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8 results for “capital gains”+ Section 54Bclear

Sorted by relevance

Delhi68 Chandigarh65 Indore56 Surat34 Ahmedabad32 Pune24 Jaipur19 Chennai17 Bangalore12 Raipur10 Mumbai8 Rajkot8 SC8 Nagpur6 Patna5 Agra5 Kolkata4 Hyderabad4 Cochin4 Jodhpur4 Dehradun4 Amritsar4 Jabalpur2 Cuttack2 Visakhapatnam1 Varanasi1 A.K. SIKRI N.V. RAMANA1

Key Topics

Section 46(2)12 Capital Gains6 Section 2(14)5 Section 454 Section 474 Section 1482 Section 256(1)2

RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

In the result, this appeal fails and is, therefore, dismissed

C.A. No.-002416-002416 - 2010Supreme Court25 Aug 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 256(1)Section 4Section 45Section 6

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 53, 54 and 54B

VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX

C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016

Section 583(4)(a)

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

M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD. vs. COMMISSIONER OF INCOME TAX

Appeals stand disposed of in the aforesaid terms

C.A. No.-000152-000152 - 2026Supreme Court09 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

Section 143(3)Section 28Section 47

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

THE COMMONWEALTH TRUST LTD., CALICUT, KERALA vs. THE COMMISSIONER OF INCOME TAX, KERALA II, ERNAKULAM

- 0Supreme Court30 Jul 1997

For Respondent: THE COMMISSIONER OF INCOME TAX, KERALA II, ERNAKULAM

Section 261Section 40Section 50(1)Section 55(2)Section 55(2)(i)

gains arising from the transfer of a capital asset effected in the previous year shall, save as other wise provided in sections 53, 54 and 54B

NAVIN JINDAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

C.A. No.-000634-000634 - 2006Supreme Court11 Jan 2010

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 53, 54, 54B

N. BAGAVATHY AMMAL vs. COMNR. OF INCOME TAX, MADURAI

C.A. No.-002606-002607 - 2001Supreme Court27 Jan 2003

For Respondent: Commissioner of Income Tax, Madurai & Anr

Section 148Section 2(14)Section 256(1)Section 45Section 46(2)Section 47

54B, 54D, 54E, 54EA, 54EB, 54F, 54G and 54H be chargeable to income tax under the head ’Capital gains’, and shall be deemed to be the income of the previous year in which the transfer took place." The words ’capital assets’ has been defined in Section

SHRI KARTIKEYA vs. .SARABHAI. VS THE COMMISSIONER OF INCOME TAX

- 0Supreme Court04 Sept 1997

For Respondent: THE COMMISSIONER OF INCOME TAX

Section 100(1)(c)Section 2(47)

gains arising from the transfer of capital asset effected in the previous year shall, save as otherwise, provided in sections 53, 54, 54B

COMMISSIONER OF INCOME TAX vs. BALBIR SINGH MAINI

The appeals are dismissed with no order as to

C.A. No.-015619-015619 - 2017Supreme Court04 Oct 2017

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

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