7 results for “capital gains”+ Section 120(4)(b)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
120 Taxman 11 in which the Hon’ble High Court has held as under:- 9 Shankar Rice & Gen. Mills v. Dy. CIT "The scheme of sections 69.69A, 69B and 69C of the Income-tax Act 1961, would show that in cases where the nature and source of investments made by the assessee or the nature and source of acquisition