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Section 473 Capital Gains3 Section 452

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

54B, 54D, 54E, 54EA, 54EB, 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.” Section 47 – Transactions not regarded as transfer “Nothing contained in section 45 shall apply to the following transfers: …. (vii) any transfer

RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

In the result, this appeal fails and is, therefore, dismissed

C.A. No.-002416-002416 - 2010

M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD. vs. COMMISSIONER OF INCOME TAX

RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD. vs. COMMISSIONER OF INCOME TAX

RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX

NAVIN JINDAL vs. ASSISTANT COMMISSIONER OF INCOME TAX