5 results for “capital gains”+ Section 154clear
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Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM
capital loss had been claimed as business loss. Hence, the reliance of the assessee on the order of the ITAT for A.Y. 2002-03 in totally misplaced as the facts were totally different in A.Y.2002-03. 11.4 The investment was made by the assessee in a separate juridical corporate entity. The transaction between the two distinct, separate legal entities are subject