Section 45

Section 45

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the bonds were received in 1968, but in law the right to receive compensation accrued to the assessee in 1956, when the jagir was resumed by the State Government and, therefore, the gain arising from the sale of jagir bonds were to be treated as long-term capital gains ?

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High Court Of Rajasthan CIT vs. Jitendre Singh Section 45 J.S. Verma, C.J. & Milap Chandra, J. D.B. IT Ref. […]

Sec. 2(14), Sec. 256(2), Sec. 45(1), Section 256, Section 45

Kerala H.C : The appeal filed before the CIT (A) and the second appeal filed before the Tribunal were futile. Thereafter, the petitioner/assessee filed an application under s. 256(1) of the IT Act praying that the Tribunal may be pleased to refer the three questions of law formulated in para 4 of the original petition for the decision of this Court.

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High Court Of Kerala Gokul Rubber & Tea Plantations Ltd. vs. CIT Sections 256(2), 45(1), 2(14) Asst. Year 1978-79 K.S.

Section 45, Section 52

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the assessment of capital gains tax under s. 52(2) of the IT Act, 1961, for the asst. yrs. 1965-66 and 1966-67 was ab initio void for the reason that the previous approval of the IAC was not obtained before treating the full value of the consideration for the concerned capital asset as the fair market value as on the date of the transfer under the above provision and, therefore, the AAC has no jurisdiction to direct the ITO to rectify the defect ?

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High Court Of Andhra Pradesh Dr. Mir Masood Ali vs. CIT Sections 45, 52(2) Asst. Year 1965-66, 1966-67 K.Ramaswamy &

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