675 results for “capital gains”+ Section 34clear
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In the result, the appeal by the Assessee is partly allowed, while the appeal by the revenue is dismissed
Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 1882/Kol/2012 Assessment Year : 2008-09
capital gains and dividend. The income derived from this division substantially qualifies for exemption under Section 10(34) or 10(38) of the I.T. Act, 1961. The Authorised