Search: capital gains

2 results for “capital gains”+ Section 80Iclear

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Section 80H7 Section 256(2)2 Deduction2

M/S. VIJAY INDUSTRIES vs. COMMISSIONER OF INCOME TAX

Appeals are allowed

C.A. No.-001581-001582 - 2005Supreme Court01 Mar 2019

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80H

capital gains and income from other sources. Insofar as income under the head ‘profits and gains of business or professions’ is concerned, provisions thereto are contained in Sections 28 to 44DB of the Act. Section 28 specifies various incomes which shall be chargeable to income tax under this head. Thereafter, Section 29 provides that income referred to in Section

COMMR. OF INCOME TAX, BANGALORE vs. VENKATESHWARA HATCHERIES

C.A. No.-005066-005066 - 1996Supreme Court24 Mar 1999

For Respondent: VENKATESWARA HATCHERIES (P) LTD

Section 256(2)