2 results for “capital gains”+ Section 207clear
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In the result, the appeal of the Department is dismissed
Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am
gainfully refer to the Hon’ble jurisdictional High Court expositions in this case as under; 1) CIT vs. Gagandeep Infrastructure (P.) Ltd. [2017] 394 ITR 680 had held as under: (e) We find that the proviso to section 68 of the Act has been introduced by the Finance Act 2012 with effect from 1st April, 2013. Thus it would