2 results for “capital gains”+ Section 254clear
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254 CTR 0338; Commissioner of Income Tax v. Unique Mercantile Service (P) Ltd., (2015) 122 DTR Judgments 277; Snesh Resort Pvt. Ltd. v. DY.C.I.T., Tax Appeal No.113 of 2004 decided by High Court of Gujarat on 18.11.2014 & Commissioner of Income Tax and another v. Dinesh Kumar Goel, (2011) 239 CTR 0046. 7. We have heard learned counsel for both