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1 result for “capital gains”+ Section 13(1)(d)clear

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VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX

C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)

D India Ltd. v. The Deputy Commissioner of Income Tax5 (iv) Commissioner of Income Tax & Anr. v. Associated Electronics & Electricals Industries (Bangalore) (P) Ltd.6 (b) Without prejudice to the aforesaid contentions, his other submission was that if at all the capital gain tax was payable, liability to pay the same was that of the partnership firm and not the individual