65 results for “capital gains”+ Section 17(1)(iv)clear
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In the result, appeal filed by the assessee is allowed
Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member
iv) Pato Builders Ltd. v/s DCIT [2024] ITL 1042 (Ranchi) ITA no. 73/Ran./2021, order dated 29/02/2024; and v) Tirupati Buildcon Pvt.Ltd.v/s ACIT, ITA no.74/Jab./2024, order dated 28/06/2024 (Jabalpur–Trib.). 9. The learned Counsel for the assessee precisely raised the undernoted contentions in his meticulous arguments which are summarised below:– ―A) Order u/s 263 has been passed