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1 result for “capital gains”+ Section 145B(1)clear

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Section 54F2

LEILA ADVANI,MUMBAI vs. ACIT - 16(2), MUMBAI

In the result, appeal of the revenue is dismissed

ITA 2270/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Jul 2022AY 2011-12
For Appellant: Sh. Tapas MishraFor Respondent: Smt. Shailja Rai, CIT-DR
Section 143Section 143(2)Section 45(5)(b)Section 48Section 48(1)Section 54F

Capital Gains”. We confirm the view of Ld. CIT (A) and resultantly dismiss the ground of appeal taken by revenue on this issue. 43. Ground No.2 raised by the Revenue pertains to allowing a deduction of 50% of that portion of the aggregate compensation received by the assessee liable to be taxed under the head “Income from Other Sources