19 results for “capital gains”+ Section 145(2)clear
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In the result, appeal filed by the Revenue as well as the cross objection filed by the assessee are partly allowed
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-4(1), Vs. Y. Venkanna Choudary, Visakhapatnam. D.No. 1-1-2, C/O Anuradha Auto Centre, Sheela Nagar, Nh-5, Visakhapatnam. Pan No. Aanpy 3003 G (Appellant) (Respondent) C.O.No. 108/Viz/2019 (Arising Out Of Ita No. 272/Viz/2018) (Asst. Year : 2014-15) Y. Venkanna Choudary, Vs. Acit, Circle-4(1), D.No. 1-1-2, C/O Anuradha Visakhapatnam. Auto Centre, Sheela Nagar, Nh-5, Visakhapatnam. Pan No. Aanpy 3003 G (Appellant) (Respondent)
145,961,217 Less: Paid up share capital 200,000 Reserves & Surplus 13,306,454 Provision for Taxation 0 Amount set apart for Equity and Preference Dividend 0 Any amount representing provisions made for unascertained liabilities 0 Any amount representing Contingent liabilities 0 Different Tax Liability 0 Book value of Liabilities 132,454,763 C.O.No.109/VIZ/2018 (Y. Venkanna Choudary) Note