65 results for “capital gains”+ Section 270A(3)(i)clear
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Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income