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Commissioner of Income Tax 11, Mumbai Versus M/s Goodwill Theatres Pvt Ltd Through Its Managing Director

2017 (12) TMI 371 - SUPREME COURT

Mesne profits - capital or revenue receipt - whether the Tribunal was correct in holding that mesne profits, cannot be part of book profit u/s. 15JB, as it was held as capital assets? - Held that:- As perused the impugned judgment and order passed by .....

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rseas Pvt. Ltd., (2008 (2) TMI 817 - ITAT MUMBAI ) held that the same is capital in nature. - We are of the considered opinion that this was not a correct approach of the High Court for the simple reason that merely because one authority has foll .....

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and remand the matter back to the High Court for deciding the same on merits expeditiously and in accordance with law. - Civil Appeal No. 19944/2017 [ @ SLP (C) No. 6404/2017 ] - Dated:- 29-11-2017 - R. K. Agrawal And Sanjay Kishan Kaul, JJ. For the .....

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ated 06.06.2016 passed by the the High Court of Judicature at Bombay in Income Tax Appeal No.2356 of 2013 whereby the High Court has dismissed the appeal preferred by the appellant herein only on the ground that the decision relied upon by the Tribun .....

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