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1 result for “capital gains”+ Section 221clear

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THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100091/2016HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131Section 143(3)Section 260ASection 37

221, or for which he might have been convicted under sub-section (2) thereof. (2) A person acquitted or convicted of any offense may be afterwards tried, with the consent of the State Government, for any distinct offense for which a separate charge might have been made against him at the former trial under sub-section (1) of section