232 results for “capital gains”+ Section 151(2)clear
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In the result, all the appeals by the assessee are partly allowed
Bench: Shri Chandra Poojari & Smt. Beena Pillai
151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A