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Showing 281 to 283 of 283 Records
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1989 (2) TMI 3
Whether on a true interpretation of the agreement, the Tribunal erred in holding that the sum of ₹ 9,000 received as interest from Bazpur Co-operative Sugar Factory Ltd. is not covered under section 14(3) - whether on a true and correct interpretation of the various clauses of the agreement, the sums received as interest on advances would not be the assessee's income from coal and sugar business and would thus be exempt under section 14(3)
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1989 (2) TMI 2
Transfer of a capital asset - Capital Gains, Determination Of Cost Of Acquisition - whether the grant of a mining lease for a period of ten years by the assessee can give rise to capital gain taxable under section 45 - Held, yes - held that cost of acquisition of the mining lease had to be apportioned from the cost of the land as on date of acquisition of the freehold rights.
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1989 (2) TMI 1
Assessee company could not be held to be a company in which the public were substantially interested within the meaning of the Explanation to section 23A(1) by reason of the fact that for a large part of the previous year, the shares were not freely transferable though they were so transferable at the end of the previous year
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