5 results for “capital gains”+ Section 192clear
Sorted by relevance
In the result, all the appeals filed by the assessee are dismissed
Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
section 45 to be the subject of the charge". In that case, the court was considering whether a firm was liable to pay capital gains on the sale of its goodwill to another firm. The court found that the consideration received for the sale of goodwill could not be subjected to capital gains because the cost of its acquisition