123 results for “capital gains”+ Section 9(1)(vi)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
section 43B I.T.A. Nos. 714/Coch/2008 & 1286/Coch/2005 of the Act. Hence, we are in full agreement with the finding of the CIT(A) and the same is confirmed. Thus, this ground of appeal of the assessee is dismissed. 9. The next ground is relating to disallowance of part of interest claimed. The AO in para 4 of the assessment order