2 results for “capital gains”+ Section 172(3)clear
Sorted by relevance
Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary
3. Aggrieved with this decision of the ld. AO, the assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it was submitted that the investment in capital work in progress as on 31.03.2012 was Rs.25.04 Crores and on 31.03.2013, it was Rs.73.49 Crores. Thus, the business of the assessee had not commenced even upto