185 results for “capital gains”+ Section 64clear
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Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) िनधा"रणवष"/ S.N. आ.अ.सं./ अपीलाथ"/Appellant Vs ""थ"/Respondent Ay:
gain and compensation received on acquisition of land falls within the definition of capital asset. The claim of assessee under section 10(37) was also rejected by taking a view that assessee has not produced any evidence regarding the agriculture activities carried out in 2 years preceding the date of acquisition /transfer. As recorded above before