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3 results for “transfer pricing”+ Section 269clear

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Key Topics

Section 2699Section 2(47)3Section 22Section 32

ADAIR DUTT & CO. INDIA PVT. LTD. vs. APPROPRIATE AUTHORITY,INCOME TAX DEPTT

C.A. No.-001109-001109 - 1995Supreme Court25 Sept 1996
For Respondent: THE APPROPRIATE AUTHORITY INCOME TAX DEPARTMENT
Section 269

transfer of the premises shall be free from all encumbrances and then held: "when the agreement in this case provides for a sale free of all encumbrances, the property agreed to be sold would also vest in the Central Government free of such encumbrances. Only in a case where the agreement does not provide that the sale would be free

PRINCIPAL COMMISSIONER INCOME TAX 4 BENGALURU 2 vs. M/S JUPITER CAPITAL PRIVATE LIMITED

SLP(C) No.-000063-000063 - 2025Supreme Court02 Jan 2025

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

Section 2(47)

269-UA;” 10. Section 45 of the Act reads as follows: “45. Capital gains.—(1) Any profits or gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in Sections 53, 54, 54-B, 54-D, 54-E, 54-F and 54-G, be chargeable to income tax under the head

M/S.MUTHOOT LEASING AND FINANCE LTD. REP. BY ITS MANAGING DIRECTOR vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-010201-010202 - 2010Supreme Court03 Jan 2023

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 3Section 4Section 46Section 51

269 of 2002. 5 For short, the ‘MV Act’. Civil Appeal Nos.10201-10202 of 2010 & Ors. Page 7 of 21 earlier issued Circular No. 738 dated 25th March 1996 clarifying that the interest recovered under the hire-purchase agreement falls under Section 2(7) of the Act. For arriving at the conclusion, reliance was placed on the decision of this Court