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Section 46

Sec. 2(14), Section 45, Section 46

S.C : The question to be decided in these appeals is whether the word ‘assets’ in s. 46(2) of the IT Act, 1961 (referred to hereafter as the ‘Act’), must be understood and construed according to the definition of the word ‘capital assets’ in s. 2(14) of the Act.

Avijit Das / January 27, 2003

Supreme Court Of India N. Bagavathy Ammal vs. CIT & Anr. Sections 2(14), 45(1), 46(1), 46(2), 47(viii) Asst. Year 1970-71 […]

Section 263, Section 46, Section 54E

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding in law that the assessee was entitled to the benefit of provisions contained in s. 54E of the IT Act, 1961 ?

Avijit Das / July 9, 2002

High Court Of Rajasthan : Jaipur Bench CIT vs. Ruby Trading Co. (P) Ltd. Sections 46, 54E, 263 Asst. Year

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the assessee was entitled to claim capital loss of Rs. 27,154 under the provisions of s. 46(2) of the IT Act, 1961

Avijit Das / February 14, 1997

High Court Of Gujarat CIT vs. Jaykrishna Harivallabhdas Sections 46(2), 48 Asst. Year 1977-78 R.K. Abichandani & Rajesh Balia, JJ.

Section 45, Section 46, Section 70

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction of Rs. 5,000 as contemplated under s. 80T of the IT Act, 1961, from the long-term capital gains of Rs. 5,864 before the same are set off against the short-term capital loss of Rs. 7,792?

Avijit Das / July 12, 1988

High Court Of Calcutta CIT vs. B.K. Birla Sections 45, 48, 70, 80T Asst. Year 1971-72 Ajit K. Sengupta &

Sec. 256(2), Section 256, Section 46, Section 54E

Rajasthan H.C : This is an IT reference application under s. 256(2) of the IT Act, 1961 (hereinafter referred to as ” the Act “), arising out of IT Appeal No. 291 (JP) of 1981 decided on June 18, 1982, in which the petitioner moved a reference application before the Tribunal under s. 256(1) of the Act which was, however, rejected, vide order dated May 30, 1983.

Avijit Das / May 7, 1986

High Court Of Rajasthan CIT vs. Ruby Trading Co. (P) Ltd. Sections 256(2), 46(2), 54E Asst. Year 1979-80 N.M. Kasliwal

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