59 results for “capital gains”+ Section 49(1)clear
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Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ
49 of 77 "property" within the meaning of Section 2 (14) of the Act 1961. vi) Further referring to the judgment of Hon'ble Supreme Court in the case of Oberoi Hotel Pvt. Ltd. Vs. Commissioner of Income Tax reported in (1999) 3 SCC 127 (paras 7 to 11), it is contended that the Hon'ble Supreme Court has examined