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Section 73

Income Tax Case Laws, Sec. 73(1), Section 50, Section 73

Madras H.C : The sale of land/property was correctly subjected to capital gains taxation in terms of Section 50 of the Act as against the computation reported as per Section 45 read with Section 48

Avijit Das / September 18, 2018

High Court Of Madras Jaidayal Prannath Kapur vs. ITO Asst. Year 2004-05 Section 50, 73(1) T.S. Sivagnanam & V.Bhavani Subbaroyan, […]

Sec. 43(5), Sec. 28(i), Section 73

Bombay H.C : the Tribunal was justified in deleting the addition of ‘Mark to Market’ Loss of Rs. 78,10,000/- made by the Assessing Officer on account of disallowance of loss on foreign exchange forward contract loss and not appreciating the fact that the said loss was a notional loss and hence cannot be allowed

Avijit Das / October 1, 2016

High Court Of Bombay CIT-16, Mumbai vs. D. Chetan & Co. Section 43(5), 28(i) And 73 Assessment Year 2009-10 M.S.

Sec. 271(1)(c ), Section 73

Gujarat H.C : The sale of such shares becomes the speculation business under the said Explanation

Avijit Das / August 2, 2016

High Court Of Gujarat AMP Spinning & Weaving Mills (P.) Ltd. vs. ITO Section 73, 271(1)(c) Assessment year 2001-02 K.S.

Calcutta H.C : a company carries on as its principal business, acquisition of shares, debenture, debenture stock or securities issued by the Government local authority or other marketable securities of like nature could be termed as any other company as contemplated under section 73

Avijit Das / March 19, 2015

High Court Of Calcutta CIT vs. Savi Commercial (P.) Ltd. Section 73 Assessment year 2001-02 Girish Chandra Gupta And Arindam

Calcutta H.C : The assessee is entitled to the setting off of the loss on account of assessee’s transactions in respect of derivatives and the day trading of shares against its profits and gains from the purchase and sale of shares

Avijit Das / March 12, 2014

High Court Of Calcutta CIT, Kol-III Vs. Baljit Securities (P.) Ltd. Section 73 Girish Chandra Gupta And Sudip Ahluwalia, JJ.

Section 73, Sec. 28(i), Sec. 43(5), Section 56

Gujarat H.C : The Assessing Officer and confirmed by CIT(Appeals) treating the share trading loss of the assessee as speculative loss

Avijit Das / February 4, 2014

High Court Of Gujarat CIT â€“III vs. Paranjay Mercantile Ltd. Assessment Year : 2000-01 Section : 73, 28(i), 43(5), 56

Delhi H.C : Solitary transaction of purchase and sale of shares in which assessee incurred loss due to fall in value of share, did not constitute assessee’s business and loss could be set off against assessee’s profit from other businesses

Avijit Das / November 20, 2013

High Court Of Delhi CIT VS. Orient Instrument (P.) Ltd. Assessment Year : 1991-92 Section : 73 S. Ravindra Bhat

Delhi H.C : first setting-off the carry forward speculative losses against the speculative profit and then set-off the business losses?

Avijit Das / February 7, 2013

High Court Of Delhi CIT, Delhi-VIIIÂ Vs. Ashok Mittal Assessment Year : 2000-01 Section : 73 Badar Durrez Ahmed And R.V.

Delhi H.C : first setting-off the carry forward speculative losses against the speculative profit and then set-off the business losses to the extent of the balance speculation profit and other income

Avijit Das / February 7, 2013

High Court Of Delhi CIT, Delhi-viii VS. Ashok Mittal Assessment Year : 2000-01 Section : 73 Badar Durrez Ahmed And

Income Tax Case Laws, Sec. 37(1), Section 120, Section 68, Section 73

Calcutta H.C : Issue are vitiated in law having been recorded by it without any material and/or in disregard of the undisputed material facts including the relevant and vital evidences on record and whether such findings are wholly unreasonable and/or otherwise perverse

Avijit Das / August 30, 2012

High Court Of Calcutta Standipack Pvt. Ltd. vs. CIT & Ors. Section 37(1), 73, 68, 120 Asst. Year 1991-92 K.

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