“Section 52(2)(vii)(b)”

Section References (mined)Section 52Section 52(2)(vii)(b)1 judgments

Judgments citing Section 52(2)(vii)(b)

Gaurav Dugar, Chennai vs. PCIT-8, Chennai

ITA 948/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 Aug 2024AY 2014-15

Bench: Shri Mahavir Singh & Shri S.R. Raghunatha

For Appellant: Shri S.Sridhar, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT

Section 143(3)Section 147Section 147wSection 148Section 263Section 43CSection 52(2)(vii)Section 56(2)(vii)

duty value which works out to Rs.11,16,250/-. This value was not treated as income in the light of provision of section 52(2)(vii)(b)(ii) of the Act. 3. You have set off short term capital loss of pertain to the AY 2009-10 against the short