10 results for “capital gains”+ Section 10(23)clear
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In the result, the Revenue’s appeal is allowed on the aforesaid terms
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
section 45 as the income of the previous year in which the period of two years from the date of the transfer of the original asset expires; and (ii) the assessee shall be entitled to withdraw such amount in accordance with the scheme aforesaid. 4.2 We may begin by delineating the case of either side before us. The Revenue