85 results for “capital gains”+ Section 112clear
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In the result, the appeals of the Revenue are partly allowed for statistical purposes
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
capital borrowed for the purpose of business or profession, therefore, proposal to apply provisions of section 37(1), which is obviously a general provision for all expense, is unreasonable and unsustainable in law. 5. Attention is invited to the original assessment order passed by the AO, wherein he made necessary enquiries and verifications while framing the same. Hence order under