547 results for “capital gains”+ Section 10(46)clear
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Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad
Section 2 of the Income-tax Act, 1961 ('Act') defines the term "capital asset" to include property of any kind held by an assessee, whether or not connected with his business or profession, but does not include any stock-in-trade or personal assets subject to certain exceptions. As regards shares and other securities, the same can be held either