59 results for “capital gains”+ Section 131clear
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In the result, the appeals of the revenue ITA Nos
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
131(1)(d) 28 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & CO Nos.5-8/RPR/2022 were held to be non maintainable by the Supreme Court in the Amiya Bala Paul [2003] 130 TAXMAN 511 (Se) case: Section 55A of the income-tax Act, 1961 - Capital gains