M/S FIBRE BOARDS (P) LTD BANGALOARE vs. CIT BANGALORE

capital gain made by it. 2. By an order dated 31.3.1994, the Assessing Officer imposed a tax on capital gains

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

gains arising from the transfer of a capital asset to income tax. The asset must be one which falls within