111 results for “capital gains”+ Section 4clear
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Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
section 10(38) of the Act in respect of long-term capital gain arising sale of equity shares from the listed companies, which were found to be the penny stock companies by both the lower authorities and the long-term capital gain so claimed found to be bogus in nature. We find that recently this Tribunal has adjudicated the similar