4 results for “capital gains”+ Section 81clear
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Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
section 143(1)(a)(i to vi) of the Act. The capital gain has to be computed u/s 48 r/w 50C of the Act. In the case in hand, ld.AO has tried to make prima facie adjustment on the basis of the informations furnished by the assessee in the return. However, the notice dated 06.02.2020,though, served upon assessee, could