12 results for “capital gains”+ Section 139(4)clear
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THE APPEAL IS DISMISSED
Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO
4,i, t4 i I I be included in the total income i.e. it shal1 not form part of total income. Coming to the computation of book profits i.e. reduction of this long-term capital gain, which is. exempted under sec. 1O(23G), from the book profits of the Company under the special provisions of sec.11SJB, the Tribunal opined that