Commissioner of Income Tax-II vs. M/s.Jayalakshmi Chits

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

gains  arising  from  the  transfer   of   a   capital   asset   effected   in   the  previous  year  shall,  save  as otherwise  provided  in  sections 54,  54B,  54D,  54E,  54EA,  54EB,  54F

The Commissioner of Income Tax-II, vs. M/S Gulf Oil Corporation Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

gains  arising  from  the  transfer   of   a   capital   asset   effected   in   the  previous  year  shall,  save  as otherwise  provided  in  sections 54,  54B,  54D,  54E,  54EA,  54EB,  54F

The Commissioner of Income Tax - VI vs. M/s. Manikanta Iron AND Hardware

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

gains  arising  from  the  transfer   of   a   capital   asset   effected   in   the  previous  year  shall,  save  as otherwise  provided  in  sections 54,  54B,  54D,  54E,  54EA,  54EB,  54F

PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. A.V. V. VARAPRASAD

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

capital gains under Sections 54EC and 54F of the Income Tax Act, 1961,(for short ‘the Act’). The case was selected

SMT. SHANTHA VIDYASAGAR ANNAM vs. INCOME TAX OFFICER, WARD-4(2) HYDERABAD

In the result, the orders dated 09

Bench: J SREENIVAS RAO,ALOK ARADHE

capital gain arose was l99g_99, relevarrt for the assessment year J ggg_2OOO. It was also stated that the assessee received 6560 squ are feet of residential built_up area on surrender of her land meas;uring 570 squa_re yards. According to the assessee, she is eligrbl: to claim exemption under Section 54F