44 results for “capital gains”+ Section 167clear
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In the result, appeals filed by the assessees in ITA Nos
Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.58 & 59/Srt/2021 (िनधा"रणवष" / Assessment Years: (2016-17& 2017-18) (Physical Court Hearing) Hilton Group, Vs. The Pcit (Central), Fp 56-57, Tp 37, Block No. Surat. 1168/B, Variyav Adajan, Surat- 394 530, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifh9885N (Appellant) (Respondent)
167/- in SRK group. The Ld. PCIT also noted that there should be capital gains due to conversion of capital assets into stock-in-trade. We note that assessee has submitted the relevant documentary evidences before the Assessing Officer in respect of unsecured loan and interest thereon and in respect of capital introduce in SRK group, which is placed