4 results for “capital gains”+ Section 143(2)clear
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143(3) of the Digitally Signed By:TARUN RANA Signing Date:13.05.2025 15:59:36 Signature Not Verified ITA 127/2025 Page 2 of 10 Act. 3. The subject matter of controversy in the appeals before the learned ITAT centres around the Assessee’s claim for deduction under Section 54F of the Act. 4. The Assessee filed her return of income