67 results for “capital gains”+ Section 4Aclear
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Appeal is allowed
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
capital than revenue expenditure is concerned. This first and foremost substantive ground stands rejected. 10. Learned counsel’s next argument in support of the remaining amount of its expenditure incurred on “QIP” issue of shares falls within section 35D(2)(c) of the Act; as the case may be; which has neither been considered in assessment findings