2 results for “capital gains”+ Section 8Oclear
Sorted by relevance
Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)
gains taxation. Therefore, there is no case of unconditional exemption from taxation as far as the investments made by the assessee are concerned. 2.6. In the facts and circumstances of the case, the investments being made as a business proposition and in the light of the decision of the Tribunal rendered in assessee’s own case for the earlier assessment