Gauhati HC: DRT Has to Dispose of Application under Section 17 of SARFAESI Act as per RDB Act || Kerala HC: Showing or Waving Black Flag to a Person Cannot Amount to Defamation || Del. HC: Merit Based Review of Arb. Award Involving Reappraisal of Factual Findings is Impermissible || Del. HC: It is the Product and Not the Technology Used that Determines HSN Classification || P&H HC: Provis. of Punjab Recruitment of Ex-Servicemen (First Amendment) Rules are Unconstitutional || Cal HC: High Time that Irretrievable Breakdown of Marriage be Read as Grounds of Desertion & Cruelty || Supreme Court: Third Party Can File SLP Against Quashing Of Criminal Proceedings || SC: Absolute Ownership in Property as Per HSA Can’t be Claimed by Woman with Limited Interest || SC: Can’t Forego Fundamental Requirements of Election of Society in Absence of Specific Provisions || SC: Special Efforts Should be Made to Identify Women Prisoners Eligible for Release u/s 479 of BNSS

Search Results for Tag : Capital Assets

Judgments

Share Application Money as transferred by the assessee is ‘Capital Asset’ for the purpose of Income Tax Act, 1961(15.12.2020)

In facts of present case, as a part of corporate restructuring undertaken by the assessee group, it was decided that, shares of certain group entities.....

Tags : Assessment, Share money, Capital Assets

News

SC: Sale of Entire Running Business With Assets, Liabilities Is Not 'Short-Term Capital Assets'(19.04.2017)

Supreme Court has held that Section 50 (2) of Income Tax Act will not apply to a case where entire running business with assets and liabilities is sol.....

Tags : Supreme Court, Short-Term Capital Assets