300 results for “capital gains”+ Section 49(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 300 · Page 1 of 15
In the result, both the appeal of different assessees are allowed
Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar
1 of appeal of the assessee is allowed. 20. In view of the above findings, there is no need to decide the remaining grounds of appeal with regard to claiming exemption under section 54B and 54F alongwith deduction on account of commission and considering fair market value of the property. These grounds have become infructuous in view of the finding