23 results for “capital gains”+ Section 268Aclear
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Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 4852/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer, Vs Smt. Santosh Bansal, Ward-2, H. No. 2292, Sector-13, Karnal Karnal (Appellant) (Respondent) Pan No. Aiapb1656K Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. Sujit Kumar, Sr. Dr Date Of Hearing : 16.11.2015 Date Of Pronouncement : 15.01.2016 Order Per N. K. Saini, Am:
capital gain u/s 54F without appreciating properly that the assessee did not fulfill the conditions laid down in the Act for claiming such deduction. 3. The appellant craves leave to add or amend the grounds of appeal before the appeal is heard or disposed off.” 3. During the course of hearing, the ld. DR supported the order