32 results for “capital gains”+ Section 234B(3)clear
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In the result the appeals of the assessee are disposed off as
Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad
gains. 7. That the ld CIT(A) erred in not directing A.O to consider provisions of 234B (3) before calculating interest u/s 234B. The appellant craves leave to add, amend or modify any of the grounds of appeal. 41. Ground No.1 raised in these appeals are general in nature which needs no adjudication. 42. Ground No.2 has been raised