6 results for “capital gains”+ Section 10Aclear
Sorted by relevance
Key Topics
Bench: Shri Rajpal Yadav & Shri Waseem Ahmed
gains incorporated in sub-section (4), the assessee is entitled to the benefit of exemption of the said amount as contemplated under section 10B of the Act. Therefore, the Tribunal was justified in extending the benefit to the aforesaid amounts. [Para 8] In the result, the revenue's appeal is dismissed. From the above judgment, we note that the provisions