18 results for “capital gains”+ Deemed Dividendclear
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In the result, the appeal of the assessee for A
Bench: Shri A.T. Varkey & Shri Manish Borad
Dividend Distribution Tax amounting to Rs.66,87,361/-, in computing total income under the normal provisions of the Act. (2) That on the facts and in the circumstances of the case, the ld. CIT(A) was not justified and grossly erred in not allowing exclusion of Excise Duty Exemption as capital receipt amounting to Rs.87,98,09,432/- availed during