293 results for “capital gains”+ Section 143(3)clear
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In the result, the appeal of the Revenue is allowed and the appeal of the
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
gains on the transfer of he said property should be assessed u/s. 50B, the CIT(A) ought to have see that according to proviso to section 50B(1), capital assets “owned and held” by an assessee for less than 36 months shall be deemed as short term capital assets. The CIT(A) went wrong in applying the definition of capital