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1 result for “capital gains”+ Section 12(1)(ac)clear

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M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

ITA/109/2007HC Punjab & Haryana13 May 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

12. Bef 36(1) (iii) of Inc which was relev 2001 and to re passed by the le 13. Rel “O Sec “Se sha com xxx (iii) for Exp sha suc bor 14. Rel Tax Appellate T 13. pur rele trad (O&M) and other connected ca uction under Section 36(1)(iii) ey borrowed for utilisation in the fore