382 results for “capital gains”+ Section 2(6)clear
Sorted by relevance
Key Topics
Showing 1–20 of 382 · Page 1 of 20
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 gain under Section 50B is the sale proceeds as reduced by the net worth. 6. From the above findings, we hold that the sale of the undertaking is a stump sale within the meaning of Section 2