2 results for “capital gains”+ Section 1Oclear
Sorted by relevance
Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY
capital receipt and therefore both, section 11 (5) and Section 13 (l) (d) of the Act, would not be applicable. 15- Learned counsel appearing for the department on the other harrd justifying the order of the ITAT, contended that since the order of the assessing ofhcer has already been subjected to scrutiny and challenge, there is hardly any scope left