7 results for “capital gains”+ Section 36(1)(vii)clear
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In the result, the appeals of the assessee for the Assessment Years
Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar
vii) of the Act. A bare reading of Section 36(1)() is as follows: "36(1) The deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the income referred to in Section 28- (1) and (ii)** (iii) the amount of the interest paid in respect of capital borrowed