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1 result for “capital gains”+ Section 271(1)(b)clear

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BHARTI BHUSHAN JINDAL vs. COMMISSIONER OF INCOME TAX LUDHIANA

ITA/385/2014HC Punjab & Haryana03 Jul 2025

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

Section 142(2)Section 143(2)Section 260ASection 271Section 36(1)(vii)Section 36(2)Section 41(1)Section 56Section 57

B’, Chandigarh (for short, ‘the Tribunal’) in ITA No.459/Chd/2011. BRIEF FACTS OF THE CASE 2. Brief facts of the case, as per pleadings, are that the appellant is engaged in the business of manufacturing of Electric Stabilizers and Rectifiers. In addition to business income declared by the appellant, he had also declared income from capital gains and income from other