Addition u/s 45(1) - long term capital gains - Consideration ...

Supreme Court Remands Capital Gains Case on Retiring Partner's Settlement to High Court for Further Review u/s 45(1.

June 28, 2023

Case Laws Income Tax SC

Addition u/s 45(1) - long term capital gains - Consideration received on retirement from partnership firm - Receipts as full and final settlement of its right, title and interest as a partner as having 50% share in the firm - High Court deleted the additions - There is no discussion on any submission on the lines which has been addressed before this Court - Matter restored back before the HC - SC

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Addition u/s 45(1) - long term capital gains - Consideration ...

Supreme Court Remands Capital Gains Case on Retiring Partner's Settlement to High Court for Further Review u/s 45(1.

June 28, 2023

Case Laws Income Tax SC

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