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sale thereof by advertisement inviting tenders
through the Asset Sale Committee (ASC) comprising of the Operating Agency
(IDBI), State Bank ... assets of the sick industrial company in such manner as
it may deem fit and forward the sale proceeds
Madras High Court
company to the second
respondent pursuant to the sale of the assets of the company made in
favour ... required to be adopted in the matter of
sale of assets of the company in winding
Karnataka High Court
wherein another interim order was granted, staying the sale of assets
of the company. However, by subsequent order dated ... effect that the sale of
assets of the company would be subject to the result of said writ
petition
Karnataka High Court
AAIFR constituted what is described as an
Assets Sales Committee for the sale of surplus assets of the sick
company ... lead
bank. The AAIFR also authorized the Assets Sales Committee to formulate
the procedure for disposal of the surplus assets
Delhi High Court
auditor has taken into account, the profit
on sale of assets which is given a different treatment under the
Income ... exclusion of the profit on the sale of assets from the calculation of
the profit of the eligible business. Since
Income Tax Appellate Tribunal - Delhi
permitted
to sell the surplus assets through an Assets Sale Committee and to
approach the High Court of Calcutta ... under Section 391, the Appellate
Authority also constituted an Assets Sale Committee comprising the
representative of ARCIL, representative
Delhi High Court
legal question that Section 50 would apply to sale of depreciable
assets, in favour of Revenue.
(e) It is reasonable ... reducing the written down value of the assets from the
sale consideration.
7. The learned Departmental Representative, on the other
Income Tax Appellate Tribunal - Delhi
however,
took the view that it was a sale of itemized assets. He, therefore,
assigned the sale value to building ... slump
sale or a sale of itemized assets ?
Being aggrieved, the assessee--PAL has come by way of appeal under
Bombay High Court
company.
13. IPICOL (OA) would constitute an Assets Sales Committee which
should be chaired by a representative of IPICOL ... would be the chairman of the Assets Sales Committee to
decide about the sale of the assets of the company
Orissa High Court
laying down
that in the case of the sale of depreciable assets forming part of the
block of assets ... depreciable assets had no application on the sale of
assets as depreciable assets; that undisputedly, the assessee company
had never
Income Tax Appellate Tribunal - Amritsar
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