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Section 47

Section 111, Section 47, Section 49

Bombay H.C : The Hon ble Income Tax Appellate Tribunal was justified in reckoning the period for long term capital gains from the date of purchase of convertible debentures instead of actual date of allotment of shares on conversion from debentures

Avijit Das / March 27, 2019

High Court Of Bombay Kingfisher Capital Clo Ltd. vs. CIT (International Taxation) & Anr. Section 111, 49(2A), 47(xa) S. C. […]

Section 147, Sec. 143(3), Section 47

Karnataka H.C : The condition under section 47(xiii)(b) should be satisfied only at the time of succession and not at any time thereafter

Avijit Das / July 23, 2018

High Court Of Karnataka CIT & Anr. Vs. Prakash Electric Company & Anr. Section 47(xiii)(b), 143(3), 147 Asst. Year 2000-2001

Income Tax Case Laws, Section 45, Section 47, Section 49, Section 55

Calcutta H.C : if the mortgage had been created by the previous owner and the assessee after inheriting the same had discharged the mortgage debt, the amount paid by the assessee for the purpose of clearing off the mortgage could be claimed as a part of cost of acquisition under Section 48 and Section 49 read with Section 55(2)

Avijit Das / July 20, 2018

High Court Of Calcutta CIT vs. Aditya Kumar Jajodia Section 55(1)(b)(2)(ii), 45, 47, 49 Sanjib Banerjee & Abhijit Gangopadhyay, JJ.

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

Avijit Das / April 10, 2017

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

Section 147, Section 47

Bombay H.C : Your income in respect of which you are assessable chargeable to tax for the A. Y. 2010-2011 has escaped assessment within the meaning of section 147

Avijit Das / April 7, 2015

High Court Of Bombay Nivi Trading Ltd. vs. Union of India Section 47, 147 Assessment year 2010-11 S.C. Dharmadhikari And

Section 48, Section 147, Section 47

Gujarat H.C : Return of income was filed by the Assessee for the assessment year of 2008-09, declaring the total income of Rs.90,540/-. Notice under Section 143(2)

Avijit Das / February 2, 2015

High Court Of Gujarat Jagdishbhai Govindlal Patel vs. ITO Section 48, 47, 147 Assessment year 2008-09 Jayant Patel And S.H.

Section 45, Section 47, Section 48

Andhra Pradesh H.C : the assets were transferred by the firm, the consideration in the form of transfer of shares was paid to the partners and the net result was that the appellant did not receive any consideration at all

Avijit Das / December 9, 2014

High Court Of Andhra Pradesh Ana Labs vs. DCIT Section 47, 45, 48 Block period 1988-89 to 1997-98 L. Narasimha

Section 4, Section 47

Madras H.C : The transmission of shares by the appellant to its wholly owned subsidiary company would amount to transfer and that there was a deemed gift involved therein

Avijit Das / August 13, 2013

High Court Of Madras New Ambadi Estates (P.) Ltd. vs. JCIT, Special Range â€“I Assessment Year : 1994-95 Section :

Section 45, Section 47

AAR : Whether the vesting of shares of I Co. held by the applicant in Credit Suisse AG, pursuant to a scheme of amalgamation is exempt from capital gains tax under section 47(via)

Avijit Das / August 22, 2012

Authority For Advance Rulings (Income-Tax), New Delhi Credit Suisse (International) Holding AG, In Re Section :47, 45 Justice P.K. Balasubramanyan,

Section 56, Section 45, Section 47

AAR : BWFL India shares by OGPP Singapore to OGPL India without consideration would be covered under section 47(iii) of the Act and therefore not chargeable to tax in the hands of OGPP Singapore

Avijit Das / August 14, 2012

Authority For Advance Rulings (Income Tax), New Delhi Orient Green Power PTE. Ltd., In Re Section : 56 ,45 And

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