PRINCIPAL COMMISSIONER INCOME TAX 4 BENGALURU 2 vs. M/S JUPITER CAPITAL PRIVATE LIMITED
SLP(C) No.-000063-000063 - 2025Supreme Court02 Jan 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 2(47)
269-UA;”
10. Section 45 of the Act reads as follows:
“45. Capital gains.—(1) Any profits or gains arising
