6 results for “capital gains”+ Section 55(2)(b)clear
Sorted by relevance
Key Topics
In the result, both appeals of the Revenue are dismissed
Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale
2)(b) of the Act. Further, the appellant has also submitted the judgements in the case of 3 | P a g e ITA No.93 & 94-Jab-2023 ACIT vs J.P.Tobacco Products Pvt.L td. group concerns of the appellant, wherein the Hon'ble Gujarat High Court has justified the deletion of addition on these grounds by the Hon'ble ITATS. Thus