Section 139 in The Income Tax Act, 1961 [Entire Act]
section 54D or section 54EC or section 54F or section 54G or section 54GA or section 54GB or Chapter VI-A exceeded the maximum amount
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1 - 10 of 578 (0.88 seconds)Section 45 in The Income Tax Act, 1961 [Entire Act]
otherwise provided in sections 54, 54B, 54D, 54E, 54EA, 54EB, 54F, 54G and 54H, be chargeable to income-tax under the head "Capital gains
Section 54G in The Income Tax Act, 1961 [Entire Act]
Section 54G in The Income Tax Act, 1961
54G. [ Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from
M/S Fibre Boards (P) Ltd Bangaloare vs Cit Bangalore on 11 August, 2015
year 1991-1992. The appellant claimed exemption
under Section 54G of the Income Tax Act on the entire capital gain earned
from the sale proceeds ... capital gains, refusing to grant exemption to the appellant under Section
54G. The reasons given were:
“7. I have carefully considered the submission
Ms. Bhavna Cuccria , Chandigarh vs Ito, Chandigarh on 23 May, 2017
case of Fiber Boards (supra),has interpreted identically worded provisions of
section 54G , which grants exemption on account of investment of capital gain
earned from ... Supreme Court has held that as per section 54G
the assessee has been given a window of three years after the date on which
transfer
Iris Engineering Industries P. Ltd., ... vs Dcit Corporate Circle 2, Coimbatore on 13 May, 2022
Long term capital gain : ₹. 8,50,92,494
Less: Exemption u/s 54G : ₹. 7,52,00,000
[Investment in land]
Balance LTCG ... Assessing Officer, in support of the claim of
exemption under section 54G of the Act, the assessee has submitted
copy of the agreement of sale
M/S Srinath Ji Furnishing Pvt. Ltd., ... vs Pr.Cit-5, Kolkata , Kolkata on 10 June, 2020
M/S Srinath Ji Furnishing Pvt. Ltd., ... vs Pr.Cit-5, Kolkata , Kolkata on 10
Everest Industries Ltd, New Delhi vs Addl Cit Rg 1, Thane on 15 September, 2017
Lakhampur,that assessee was not entitled to claim deduction u/s. 54G of the Act,
that the investment was made after nine years. hereferred ... land as on 01.04.1982 and iii)entitlement of deduction u/s.54G of the Act(GOA,6-8).
3.3.1.First
Devendra Narendrabhai Thakker,, ... vs Acit, Circle-5(2), Ahmedabad on 3 July, 2018
notified in the urban area for the
exemption under section 54G of the Act. The assessee on the sale of
such land has earned ... such long-term capital gain has claimed
deduction u/s 54EC and 54G for Rs. 44,00,000/- & 74,65,134/-
respectively.
The assessee
Section 240 in Insolvency And Bankruptcy Code, 2016 [Entire Act]
claims and preliminary information memorandum under sub-section (1) of section 54G; (zkm) the conditions under clause (a) of section 54H; (zkn) the manner