2 results for “capital gains”+ Section 245clear
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
245 ITR 360 (SC)). Though the order dismissing the SLP (not quoted in the Board Circular), was not filed by Sh. Bardia, to practically the same effect is the acceptance by the Revenue of the decision in Nalwa Sons Investment Ltd. (supra) as final, issuing instructions to its' officers not to file or press an appeal for period prior