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3 results for “house property”+ Section 378clear

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Key Topics

Section 473Exemption2

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

housing is an integral part of right to life, and contended that the predominant activity of the assessee involves the fulfilment of those objectives, especially for the weak and poorer sections of the society. He relied on this court’s decision in Chameli Singh v. State of U.P & Ors.59 which had stated that right to social justice includes right

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

House of Lords of Westminster Bank, Ltd. v. Osler (15th November, 1932) [(1933) A.C. 139.], where the bank surrendered certain holdings of National War Bonds in exchange for other Government securities and the Crown claimed tax oil the excess value of the substituted over the original securities. The question was whether these transactions were the equivalent of a realisation

AKBAR BADRUDDIN JIWANI vs. THE COLLECTOR OF CUSTOMS

C.A. No.-003655-003655 - 1989Supreme Court14 Feb 1990
For Respondent: COLLECTOR OF CUSTOMS, BOMBAY

378 notice that the imported goods were marble allegedly as per the commercial definition of marble enunciated in the show- cause notice. The Department threatened to confiscate the goods and initiate the penal action against the appellant pursuant to Section 112 of the Customs Act. The appellant by a letter dated March 20, 1989 called upon the Customs De- partment