288 results for “section 68”+ Section 430clear
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In the result, we do not find any merit in the appeal
Bench: ALOK ARADHE,M.NAGAPRASANNA
68,180/- as long term capital gains and a sum of Rs.61,32,800/- as short term capital gains by invoking Section 45(2) of the Act. 3. The assessee preferred an appeal before the Commissioner of Income Tax (Appeals) on the ground that reopening of assessment is invalid since, no notice under Section