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2 results for “house property”+ Section 53Aclear

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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

53A of the Transfer of Property Act were met on the facts of this case. According to the learned counsel, what was appreciated by the High Court and missed by the ITAT was the fact that only two parcels of land, admeasuring 7.7 acres, were conveyed, for which capital gains tax has been paid. Since the rest of the project

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

C.A. No.-005167 - 2022Supreme Court05 Aug 2022

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 35LSection 65
Section 66E
Section 73(1)
Section 83

53a) “information   technology   software”   means any   representation   of   instructions,   data,   sound   or image,   including   source   code   and   object   code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by   means   of   a   computer   or   an   automatic   data processing machine or any other device or equipment; 4.6 Similarly,   the   definition   of   taxable   services