41 results for “capital gains”+ Section 80P(2)clear
Sorted by relevance
Key Topics
Showing 1–20 of 41 · Page 1 of 3
Section 56 of the Act provides that income by way of interest on securities shall be chargeable to income tax under the head "Income from Other Sources", if, the income is not chargeable to income-tax under the head "Profits and Gains of Business and Profession". 3. The matter has been examined in light of the judicial decisions on this