397 results for “capital gains”+ Section 5(2)(a)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
capital gain is to be assessed on the profit received by the assessee on the sale of the industrial undertaking. 5. Slump sale is defined under Section 2