Search: capital gains

3 results for “capital gains”+ Section 12A(2)clear

Sorted by relevance

Key Topics

Section 10(20)10 Section 12A6 Section 10(29)4 Section 260A3 Section 2603 Exemption3 Section 4(1)2 Section 42 Section 1512

Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

ITTA/318/2008HC Telangana01 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

For Respondent: Ms. K.Lalitha, Standing Counsel for

Section 10(20)Section 10(29)Section 12ASection 260ASection 4Section 4(1)

12A and 12AA and are, therefore, entitled to registration under the said provisions”. FINDINGS AND REASONS (i) Whether AMC is a ‘person’? Section 2(31) of the IT Act defines ‘person’ in an inclusive manner. It has to be given a broader meaning. Seven categories of persons are mentioned in Section 2(31). These are natural persons as well

Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

Commissioner of Income Tax, vs. Agricultural Market Committee,

M/S NATIONAL ACADEMY OF CONSTRUCTION vs. ASST. DIRECTOR OF INCOME TAX