Sec. 254(1)

Sec. 234B, Sec. 254(1), Section 234, Section 254, Section 48, Section 55

Bombay H.C : The assessee was not entitled to exercise the option under s. 55(2)(b)(i) of the Act to adopt the fair market value of shares as on 1st April, 1981 as the cost of acquisition of such shares when computing the capital gain/loss arising on the transfer of the said shares

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High Court Of Bombay Novartis AG Basle vs. Additional Commissioner Of Income Tax Sections 48, 55(2)(b), 234B, 254(1) Asst. Year

Sec. 254(1), Section 254, Section 43, Section 43B

Gauhati H.C : Whether s. 43B of the Act empowers the assessing authority to make addition to the income of the assessee of the amount representing the employees’ contribution to the provident fund, which although credited to the employees’ account but not deposited during the relevant accounting year and also having not been claimed as a deduction in the P&L a/c of the relevant assessment year ?

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High Court Of Gauhati The Assam Tribune vs. CIT & Anr. Sections 43B, 254(1), ITAT RULE 11 Asst. Year 1991-92

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