Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Sec. 10(38)

Sec. 10(38), Section 45

Calcutta H.C : the Tribunal erred in affirming the order of the AO disregarding the conversion of the trading shares into investment shares and treating the long term capital gain of Rs.22,27,819/- arising from the sale of those shares as profit of trading in shares and bringing the same to tax

Avijit Das / April 4, 2017

High Court Of Calcutta Deeplok Financial Services Ltd. vs. CIT-II, Kolkata Section 10(38), 45 Assessment Year 2006-07 Aniruddha Bose And […]

Section 11, Sec. 10(33), Sec. 10(38)

Bombay H.C : The Hon’ble Tribunal was justified in granting exemption u/s. 10(33) and 10(38) to the tune of Rs. 25.96 lakhs and Rs. 3.21 lakhs respectively, when this income forms a part of the income from property held under trust and therefore can only be claimed to be exempt u/s. 11, if applied for charity and not u/s. 10

Avijit Das / April 1, 2015

High Court Of Bombay DIT (Exemptions), Mumbai vs. Jasubhai Foundation Section : 11, 10(33) and 10(38) Assessment Year : 2007-08

Delhi H.C : The appellant had earlier filed an appeal before the Allahabad High Court, which was withdrawn for lack of jurisdiction and now this appeal has been preferred before the Delhi High Court. Before issuing notice on the application for condonation of delay

Avijit Das / October 22, 2013

High Court Of Delhi CIT (Central) vs. Express Securities (P.) Ltd. Assessment Year : 2006-07 Section : 10(38) Sanjiv Khanna

Section 4, Sec. 10(38), Section 45

Karnataka H.C : The transfer of shares by the appellant to another limned company would amount to sale of immovable property held by the company whose shares were sold by the appellant-company and the capital gains arising on such sale of shares will be liable to be assessed as capital gains arising on the sale of the property, is perverse and arbitrary

Avijit Das / April 9, 2013

High Court Of Karnataka Bhoruka Engineering Inds. Ltd. vs. DCIT, Circle -11 (2) Assessment Year : 2006-07 Section : 4,

Sec. 10(38), Section 5

Delhi H.C : Where shares of Indian company are listed shares exempted under section 10(38), no treaty shopping to be alleged on transfer of shareholding in it by company of one foreign country to company of another foreign country

Avijit Das / February 27, 2013

High Court Of Delhi DIT (International Taxation), Delhi vs. Goodyear Tire & Rubber Company Section : 5, 10(38) Badar Durrez

Section 264, Sec. 10(34), Sec. 10(38)

Bombay H.C : Where assessee sought to exclude some exempted income, but by mistake omitted to do so, revision could not be denied

Avijit Das / September 7, 2012

High Court Of Bombay Sanchit Software & Solutions (P.) Ltd. VS. CIT-8 Assessment Year : 2007-08 Section : 264, 10(34),

Delhi H.C : Where shares were not sold to allottees through stock exchange, assessee would not be eligible for payment of capital gain tax at lower rate

Avijit Das / July 9, 2012

High Court Of Delhi Uday Punj Vs. CIT, Central-III, New Delhi Section : 10(38), 2(47) Badar Durrez Ahmed And V.K.

Sec. 2(17), Sec. 10(38), Sec. 115JB

AAR : Whether the provisions of s. 115JB of the Act relating to payment of minimum alternative tax (‘MAT’) are applicable only to domestic Indian companies ?

Avijit Das / July 23, 2010

Authority For Advance Rulings Timken Company, In Re Section 2(17), 10(38) 115JB, COMP 591, COMP 594 P.V. Reddi, J., Chairman;

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top