33 results for “capital gains”+ Section 36(2)clear
Sorted by relevance
Key Topics
Showing 1–20 of 33 · Page 1 of 2
36 Akshaya Co-Op credit society Limited & others. with the nationalized banks / scheduled banks/ non cooperative banks. The Ld.AR’s submitted that the assessee has claimed deduction u/s 80P(2) (a) (i) of the Act relating to interest income from scheduled banks as the same constitutes income attributable to carrying of business of providing credit facilities to its members