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

Appeals stand disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

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, 54EA, 54EB, 54F, 54G

NAVIN JINDAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

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

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

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

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

COMMISSIONER OF INCOME TAX vs. BALBIR SINGH MAINI

The appeals are dismissed with no order as to

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, 54D, 54E, 54EA, 54EB, 54F, 54G