88 results for “capital gains”+ Section 40A(2)(b)clear
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Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
B & R). During the assessee filed return of income declaring total income of Rs. 22,46,110/- on 03.11.2017. The case of the assessee was selected for scrutiny under CASS and statutory notices were duly issued and served to the assessee. During the course of assessment proceedings, the AO observed that the gross receipt of assessee were