37 results for “capital gains”+ Section 269clear
Sorted by relevance
Key Topics
Showing 1–20 of 37 · Page 1 of 2
In the result, the appeal of the assessee is allowed for statistical
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Parmanand Sisodiya, Ito, Flat No.404-405, Ax-18-C, 1(2), Satyamitra Paradise, Indore. Scheme No.71, Gumasta Vs. Nagar, Indore. (Appellant / Assessee) (Respondent/ Revenue) Pan: Alops1416K Assessee By Shri S.S.Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.10.2023 Date Of Pronouncement 30.10.2023
gain is provided if the assessee has purchased another agricultural land within the period of two years. Therefore, the term “transfer” used in the first part of Section 54-B is in the context of a transaction of transfer of Capital asset in any of the modes as per the definition provided u/s 2(47) of the Income