3 results for “capital gains”+ Section 237clear
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In the result, the assessee’s appeals are allowed
Bench: Sh. Sanjay Arora, Hon'Ble
Capital Services Ltd. (2000) 5 SCC 515]. The legislative casus omissus cannot be supplied by judicial interpretative process. The language of s. 6(1) is plain and unambiguous. There is no scope for reading something into it, as was done in Narasimhaiah’s case (supra). In Nanjudaiah’s case (supra), the period was further stretched to have the time period