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Anshul T. Bhimjyani, Mumbai vs Principal Commissioner Of Income Tax - ... on 31 December, 2018
cites
Section 263 in The Income Tax Act, 1961 [Entire Act]
Section 54F in The Income Tax Act, 1961 [Entire Act]
B.B. Sarkar vs Commissioner Of Income-Tax on 5 May, 1981
), (d) B.B.
Sarkar v. CIT (1981) 132 ITR 150 (Cal.
The Commissioner Of Income Tax vs Shri Sardarmal Kothari on 17 June, 2008
), (f) CIT v. Shri Sardarmal Kothari (2008) 302 ITR 286
(Mad.
Commissioner Of Income-Tax vs H.K. Kapoor (Decd.) (Through Legal Heir ... on 12 August, 1997
), (e) CIT v. Kapoor (Decd.) (1998)
234 ITR 753 (All.
Section 45 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs J.R. Subramanya Bhat on 9 June, 1986
During the proceedings u/s 263 before the Pr. CIT, the AR of the
assessee submitted that the appellant had purchased the residential
property on 02.04.1990 and sold the same on 09.11.2012, hence the
period of holding is 22 years, which is a long term capital asset and
income earned on sale of said flat is long term capital gains. It was stated
that the assessee had sold a residential flat in which they were residing
Tahnee Heights Co-operative Society Ltd., Petit Hall, Napean Sea Road,
Mumbai. Further the assessee sold the said residential flat on
09.11.2012 and construction of the new residential flat were completed
on 7th July, within a period of 3 years from the date of transfer. Reliance
was placed by the AR on the decision in CIT v. Smt. Beena K. Jain (1996)
217 ITR 263 (Bom), CIT v. Subramanyam Bhat (1987) 165 ITR 571
(Karn.
Finance Act, 2015
Commissioner Of Income Tax - Xv vs Bharti Mishra on 18 December, 2013
), CIT v. Bharti Mishra (41 taxmann.com) .