M/S. Ushodaya Enterprises Ltd.,, ... vs Department Of Income Tax on 16 February, 2016
conditions set-forth as per Explanation-3 to Section 43(1)
of the I.T. Act, are satisfied, he has adopted the value
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1 - 10 of 214 (0.85 seconds)Netcracker Technology ... vs Assessee on 17 June, 2015
brand value,
size, niche products etc. The TPO, however, rejected
the contention put forth by assessee and included
this company in the set of comparables
Ramesh Munaiah Chintakunta,Hyderabad vs Dcit, Circle-3(1), Hyderabad on 18 February, 2025
value of the asset assumes importance. We,
therefore, are of the considered opinion that in all fairness the
determination of the fair market value should ... after hearing the assessee and considering the material
put forth by him. We accordingly set aside the findings of the learned CIT(A)
on this
Gorlas Infrastructure Private Limited ... vs Income Tax Officer ,Ward 2(4), ... on 14 August, 2024
Page 19
the party, liable to pay stamp duty, an obligation to set forth in the instrument all
facts and circumstances which affect the chargeability ... future, any right, title
or interest, whether vested or contingent, of the value of one hundred rupees and
upwards, to or in immovable property.
xxxxx
Andhra Networks Limited,, Hyderabad vs Assessee on 26 November, 2014
seen that the account of assessee was credited with
the value of land it contributed towards capital.
Though during the course of assessment proceedings ... property unless it is
contrary to the terms and conditions set forth by
KIADB. Since this JV is not contrary to its terms, the
KIADB
Shri Mirza Iqbal Ahmed, Hyderabad vs Department Of Income Tax on 19 April, 2012
under:
"The mode of computation and deductions set forth in section
48 provide the principal basis for quantifying the income
chargeable under the head ... chargeable under that head shall be
computed by deducting from the full value of the
consideration received or accruing as a result of the transfer
M/S. Ushodaya Enterprises Pvt.Ltd.,, ... vs Assessee
slump sale with no
independent value assigned to individual asset. Therefore, the
value of Rs. 775 crores assigned to the software library is
without ... conditions set by the foreign investor was
already met and transaction took place as a slump sale with no
independent value being assigned, therefore, there
Sri Anthati Bikshapathy,, Hyderabad vs Department Of Income Tax on 7 January, 2015
gains on its
transfer.
8. The mode of computation and deductions set forth in s. 48 provide the
principal basis for quantifying the income chargeable ... chargeable under that
head shall be computed by deducting from the full value of the consideration
received or accruing as a result of the transfer
Sundaramma & Ors. vs Income Tax Officer. on 31 January, 1992
under S. 16A of the WT Act, he had to follow a set procedure and then draw up his valuation report in the form ... assessee informing him of the higher figure on which the value of the asset is proposed to be estimated in place of the returned figure
Sundaramma vs Income-Tax Officer on 31 January, 1992
Section 16A of the W.T. Act, he had to follow a set procedure and then draw up his valuation report in the form ... assessee informing him of the higher figure on which the value of the asset is proposed to be estimated in place of the returned figure