64 results for “capital gains”+ Section 36(1)(iii)clear
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In the result, appeal by the assessee stands dismissed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
iii) constructs any residential house, other than the new asset, within a period of three years after the date of transfer of the original asset; and 5.5 The AO on analysis of records found that in the A.Y 2015-16, the appellant has claimed benefit of provisions of section 54F. The AO on verification of also found from the case