48 results for “capital gains”+ Section 143(3)clear
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Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
143(3). The factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view