92 results for “capital gains”+ Section 164(1)clear
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164 and 165. " A similar question was before the Hon'ble Andhra Pradesh High Court in the case of Addl. CIT v. G.M. Omar Khan (116 ITR 950) which is reproduced as under : "3. Whether the profits or gains arising from the transfer of a 'capital asset' can be chargeable to income-tax if the transfer is effected