76 results for “capital gains”+ Section 37(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 76 · Page 1 of 4
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
37,43,902/- as genuine without considering the fact that the Ministry of Corporate Affairs vide letter F.No.03/73/2017-CL-II dated June 2017 to SEBI was categorized as a shell company. 2 Naresh Laxminarayan Grover ITA no.524, 525 & 526/Nag./2024 2. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified