7 results for “capital gains”+ Section 149(1)(b)clear
Sorted by relevance
Key Topics
Appeal of the assessee is allowed
Capital Gain. 4. Now, the assessee has filed the present appeal before the Tribunal. The first ground of appeal before us is a legal ground relates to passing the order under section 153A read with section 143(3) of the IT Act, 1961 without appreciating true and correct facts of the case and documentary evidences brought on record