3 results for “capital gains”+ Section 140clear
Sorted by relevance
Key Topics
Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:
Capital Receipt, and therefore, not chargeable to tax. 4. Without prejudice to the grounds taken here-in-above, the computation of total income made vide the impugned Intimation U/s. 143(1) of the Income Tax Act, 1961 at Rs. 17,48,190/-, is not in accordance with the provisions of Income Tax Act, 1961. 5. That the appellant craves leave