2 results for “capital gains”+ Section 119(2)(b)clear
Sorted by relevance
In the result, the Revenue's appeal is dismissed as not maintainable
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
119(2)(a), gets resolved as per the said view. Needless to add, no submissions were made by the ld. Sr. DR, Sh. Halder, on this aspect of the assessee's case, argued without prejudice (refer para 3). 4.3 We may, before parting, however, if only for the sake of completeness of our order, record our view on the merits