30 results for “capital gains”+ Section 220(2)clear
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220&221/PAN/2023 Jai Sharaddamba Souharda Credit Sahakari Niyamita Vs ITO Karwar dated 19-12-2024 has dealt at Para 6 of the order as under: “6. We heard the rival submissions and perused the material on record. The Ld.AR submitted that the CIT(A) has erred in sustaining the disallowance overlooking the submissions and the judicial decisions and the Assessing