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1 result for “capital gains”+ Section 234Cclear

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Key Topics

Section 143(3)2

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80

234C of the Act is erroneous and\ndeserves to be deleted.\nThe above grounds are without prejudice to each other and the\nAppellant craves leave to add, to amend, to delete and/or to modify all\nor any of the fore going ground(s) of appeal.”\nGround of appeal No.1 raised by the assessee is general in\nnature, needs no separate