140 results for “capital gains”+ Section 11(1)(a)clear
Sorted by relevance
Key Topics
Showing 1–20 of 140 · Page 1 of 7
In the result, appeal filed by the assessee is allowed
Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member
section 54B of the Act are reproduced below:– 11 SushilaBhauraoDeshmukh ITAno.76/Nag./2022 ―Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases. 54B. (1