Section 45

Section 45, Section 147, Section 56

Gujarat H.C : Where Assessing Officer opined that profit earned by assessee from sale of leasehold land was taxable as capital gain, since there was no failure on part of assessee to disclose all material facts, Assessing Officer could not initiate reassessment proceedings merely on basis of change of opinion that amount in question was liable to be taxed as ‘income from other sources’

High Court Of Gujarat Radhawami Salt Works Vs. Assistant Commissioner of Income-tax Section 45, 56, 147 Assessment year 2010-11 Akil […]

Section 45, Section 47

Kerala H.C : Where value of goodwill of proprietorship firm passed on to company on succession, as part of consideration/benefit which had been wrongly shown as loan from proprietorship concern to proprietor taken over by company to be satisfied on demand was to be discharged only by allotment of shares and no other way at all

High Court Of Kerala CIT, Thrissur vs. K.V. Mohammed Zakir Section 47, 45 Assessment year 2001-2002 P.R. Ramachandra Menon And

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