Case Law Details
Case Name : PVR Tourist Home Vs CIT (Kerala High Court)
Appeal Number : ITA No. 203 of 2019
Date of Judgement/Order : 01/07/2024
Related Assessment Year : 2012-13
Courts :
All High Courts Kerala High Court
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PVR Tourist Home Vs CIT (Kerala High Court)
The Kerala High Court recently delivered a significant judgment in the case of PVR Tourist Home Vs CIT, addressing the applicability of capital gains tax on the transfer of depreciable assets. This ruling provides clarity on the interpretation of Sections 45(4) and 50 of the Income Tax Act, 19
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