59 results for “capital gains”+ Section 145Aclear
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In the result, appeal of the assessee is hereby dismissed
Bench: Shri Waseem Ahmed & Shri Soundararajan K
gain, and with no indication that these credits were related to investments in the foreign entity, the argument stands that these transactions were purely for charitable purposes. The lack of material evidence to suggest otherwise leads to the conclusion that these payments do not support the revenue’s claim of unaccounted investment. 20.20 Without prejudice to the above finding