205 results for “capital gains”+ Section 2(22)(d)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
22,934.99 d. Rs. 4,243,12 (Cr) Rs.57,14,725.60 : This amount represents the loss on restatement of the ECB availed by the company from Sumitomo Bank for its working capital requirements." 10.3 Before the CIT(A), it was argued that the claim was to be allowed as the assessee had consistently followed the above method of accounting