8 results for “capital gains”+ Section 131(1)(a)clear
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Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY
Capital Gain is bogus. (iii).It has been further alleged that even subsequent to the said search, 3 false statement was made by the petitioner on examination on oath under section 131(1A) of the Act. (iv).It has been further alleged that the petitioner had even attempted to evade tax which attracts offence under section 276 C (1