SANJEEV AGRAWAL,NEW DELHI vs. ACIT, CC-15, NEW DELHI

In the result, both the appeals of the assessee areallowed

Bench: Shri Saktijit Dey, Vice-& Shri Girish Agrawal

section 112A, inserted by Finance Act, 2018, w.e.f. 01.04.2019. 6.6. He further elucidated that assessee is a habitual investor having portfolio of investment in shares and has earned capital gain

SANJEEV AGRAWAL,NEW DELHI vs. ACIT, CC-15, NEW DELHI

In the result, both the appeals of the assessee areallowed

Bench: Shri Saktijit Dey, Vice-& Shri Girish Agrawal

section 112A, inserted by Finance Act, 2018, w.e.f. 01.04.2019. 6.6. He further elucidated that assessee is a habitual investor having portfolio of investment in shares and has earned capital gain

DCIT, CENTRAL CIRCLE-2, NOIDA vs. AJAY GOEL, HARYANA

In the result, the appeal of the Revenue is dismissed

capital gain arose then in that case also the Appellant\ncannot be held to be absolute owner of jointly held properties and could only be held\nabsolute owner of only one residential property. It is submitted that the concept of\nownership under section 541 of the Act of residential house talks about absolute\nownership and not co-ownership or joint