57 results for “capital gains”+ Section 35(2)clear
Sorted by relevance
Key Topics
Showing 1–20 of 57 · Page 1 of 3
2” and, therefore, definition of capital asset under Section 50 of the Income Tax Act, 1961 itself contained ? (c) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal, “A” Bench, Kolkata erred in law in allowing spared over of upfront fees in absence of any enabling legal sanction under Income