55 results for “capital gains”+ Section 36(1)(via)clear
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In the result, the S.As. filed by the assessee are dismissed
Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia
gains of business or profession." ] Explanation. For the purposes of this sub-clause, "relevant assessment years" means the five consecutive assessment years commencing on or after the 1st day of April, 2000 and ending before the 1st day of April, 2005;] (b) a bank, being a bank incorporated by or under the laws of a country outside India, an amount