388 results for “capital gains”+ Section 2clear
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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
capital gains as sale of depreciable assets under Section 50.of the Income Tax Act. The Assessing Officer noticed that the sale is a "slump sale" falling within the definition of Section 2