7 results for “capital gains”+ Section 49(1)clear
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49, 51, 54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section