88 results for “capital gains”+ Section 80clear
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In the result, the Appeal by the Revenue is allowed on the aforesaid terms
Bench: Shri Sanjay Arora (Accountant Member), Shri Sandeep Gosain (Judicial Member)
section (3) thereof, would have no bearing on the merits of the case. The decision by the first appellate authority for that year, as for the current year, cannot bind this Tribunal, so that the matter cannot be regarded as covered, and would require being adjudicated by it on merits. The same would though be relevant and taken into account