2 results for “capital gains”+ Section 271(1)clear
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Bench: J SREENIVAS RAO,ALOK ARADHE
Section 260-A of the Income Tax Act, 1961 („Act‟) of which 1 is by the Assessee and 10 are by the Revenue. Apart from the facts being similar, the questions of law too are common to many of the appeals. They are accordingly disposed of by this common judgment. Background facts 2. The Assessee is engaged to the business