6 results for “capital gains”+ Section 194Iclear
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Bench: Shri Sanjay Arora & Shri Manomohan Das
gains of business or profession". (2)(a) Where the assessee incurs any expenditure in respect of which payment has been or is to be made to any person referred to in clause (b) of this sub-section, and the Assessing Officer is of opinion that such expenditure is excessive or unreasonable having regard to the fair market value