2 results for “capital gains”+ Section 251clear
Sorted by relevance
In the result, appeal of the assessee is partly allowed
gain is\nto be allowed as eligible for deduction u/s 80 IA of the Act. With these\ndirections, Ground of appeal No.2 raised by the assessee is partly\nallowed.\n15. Ground of appeal Nos. 3 & 4 raised by the assessee are with\nrespect to the addition on account of late payment surcharge (LPSC)\nfrom debtors as well as enhancement made