Search: section 68

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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

68,276/-. 8. The Commissioner (Appeals) dismissed the appeal upholding the order passed by the Assessing Officer. Aggrieved by the order, the assessee filed appeal before the Income Tax Appellate Tribunal (ITAT), which was also dismissed by the ITAT. 9. In the impugned judgment by the High Court under Section 260A of the Income Tax Act, the High Court

NAVIN JINDAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

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

Section 48(2)

54B, 54D, 54E, 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