179 results for “capital gains”+ Section 36clear
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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
gains on the transfer of he said property should be assessed u/s. 50B, the CIT(A) ought to have see that according to proviso to section 50B(1), capital assets “owned and held” by an assessee for less than 36