Search: depreciation

2 results for “depreciation”+ Section 54Fclear

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Capital Gains2

NAVIN JINDAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

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

Section 48(2)

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. 48(1). The income chargeable under the head `Capital gains' shall be computed,-- [a] by deducting from the full value of the consideration received or accruing

VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX

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

Section 260Section 583(4)(a)

depreciable assets. For the purposes of calculation/ computation, figures were taken from Table II incorporated in the Assessment Order itself mentioning the market value of these assets. This Table II reads as under: S.No. Asset %age Sales/Market Value Amount in assessee's case 1. Land as per H.S. Seshagiri – Registered Valuer