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3 results for “transfer pricing”+ Section 54Fclear

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Key Topics

Section 473Capital Gains2

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

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 by a shareholder, in a scheme

VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX

C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260
Section 583(4)(a)

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. xx xx xx (4) The profits or gains arising from the transfer of a capital asset by way of distribution of capital assets on the dissolution

NAVIN JINDAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

C.A. No.-000634-000634 - 2006Supreme Court11 Jan 2010
Section 48(2)

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 or accruing