2 results for “capital gains”+ Exemptionclear
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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
capital gains and cannot be clubbed to revenue receipts. Thus, the respondent assessee rightly claimed this amount as exempted income
Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
capital gain and claimed the exemption accordingly. Admittedly there was no regular assessment made on the Appellant for the above