21 results for “capital gains”+ Section 80A(5)clear
Sorted by relevance
Key Topics
Showing 1–20 of 21 · Page 1 of 2
In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms
Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu
5) of the Act whereas for the allowability of deduction under Chapter VIA, provisions of section 80A(1) of the Act is applied, which categorically states that in computing the total income of an Assessee, deduction specified in sections 80C to 80U of the Act shall be allowed from the gross total income. Thus, the reference drawn