139 results for “capital gains”+ Section 172(4)clear
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In the result, the appeal filed by the assessee is allowed for statistical purposes
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
4 Federation of Rajasthan Trade & Industry 3.1 The ld. AO noted that details were called-for from the assessee relating to receipts, applications and long term capital loss shown in the computation of total income. The AR of the assessee company filed requisite details. On perusal of details filed, it was revealed that the assessee company has declared sale proceeds