6 results for “capital gains”+ Section 172(3)clear
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In the result, the assessee’s appeal is partly allowed
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15
3), the donations ascribed to DSBBS, i.e., for Rs.435.575 lacs, could not be said to be anonymous donations. Apparently, not. This is as irrespective of the manner and mode of receipt of donation by DSBBS, as far as the assessee is concerned, it is the DSBBS which is the donor, which has in fact confirmed the relevant donation, a good