5 results for “capital gains”+ Section 239clear
Sorted by relevance
Key Topics
In the result, the assessee’s appeal is allowed
Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.163/Ran/2018 ("नधा"रणवष" / Assessment Year:2011-12)
capital gain shall be dealt with in accordance with the other parts of the section. [5.10] The concepts of the "assessee", "own", "owned", "owner", "ownership", "co-owner", "owner of house property" or "ownership of property" as elaborated in sections 22 to 27 and 32 of the Income-tax Act, are very much interlinked and connected for granting the benefit under