137 results for “capital gains”+ Section 221clear
Sorted by relevance
Key Topics
Showing 1–20 of 137 · Page 1 of 7
In the result, the appeal filed by assessee is partly allowed
Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2006-07
capital gain shall be dealt with in accordance with the following provisions of this section that is to say,- ………” “Provided that nothing contained in this sub-section shall apply where – (a) the assessee- (i) owns more than one residential house, other than the new asset, on the date of transfer of the original asset; or (ii) purchases any residential house