4 results for “capital gains”+ Section 12(1)(ac)clear
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In the result, appeal of the assessee is allowed for statistical purpose
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
ac) of the Act dated 30.01.2019.(copy filed by assessee in the paper book). 4. Thus, the only limited question before us is whether the application of the assessee was time barred or not? To decide this question, we have to first understand the relevant statutory provisions of the Income Tax Act. 4.1 The relevant part of Section