3 results for “capital gains”+ Section 54(2)clear
Sorted by relevance
Appeals are disposed of
Bench: The Trial Court. I.E., Appellant No.1 As Accused No.1/Company & Appellant Nos.2 To 4 As Accused Nos. 2 To 4.
gains. 4 iv) Accused No.1/Company is expected to pay the income tax either by way of advance tax as required under Section 208 of the Act or at least along with filing of returns in terms of Section 140-A of the Act. As per Section 143 (1) of the Act, the tax liability of Accused No.1 was arrived