8 results for “capital gains”+ Section 54clear
Sorted by relevance
54, 55, 56 & 68/20 & 6/21 :: 22 :: subsequent decisions of the High Court that the Finance Act, 1994, amended section 55(2) to provide that the cost of acquisition of, inter alia, a tenancy right. would be taken as nil. By this amendment, the judicial interpretation put on capital assets for the purposes of the provisions relating to capital gains