section 45 of the Income Tax Act 1961

Agricultural Land - Capital Asset - Income Tax Act - Income Tax - Tax - Capital Gain - ITAT - Taxscan
Agricultural Land is Not Capital Asset u/s 2(14)(iii)(b) of Income Tax Act, No Capital Gain: ITAT [Read Order]
March 8, 2023
Ambiguity - Supreme Court - Tax - Taxscan
Income from Sale of Assets of ongoing concern is Taxable as ‘Capital Gain” from the hands of the partner after the Dissolution of the Firm: SC [Read Judgment]
October 20, 2016
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