3 results for “capital gains”+ Section 254(2)clear
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2) is answered in favour of the assessee and against the Department.” The conclusion recorded by the Tribunal is in line with the principles laid down by various High Courts and this Court in I.T.R. No.68/2000. Hence, substantial question no.2 is answered in favour of the assessee and against the Revenue. Substantial Question No.3 3. Whether the Hon'ble ITAT