31 results for “capital gains”+ Section 36(1)(v)clear
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v). Kaliandas Udyog Bhavan Pemises Co-op. Society Ltd. Vs. ITO, 21(2)(1), Mumbai. In the aforesaid orders, it has been held by the Tribunal that though the cooperative banks pursuant to the insertion of sub- section (4) to Sec. 80P of the Act would no more be entitled for claim of deduction