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![Gains from Excluded Capital Assets not included as Book Profits u/s 115JB Not Liable to be included as Income: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Capital-Assets-Delhi-High-Court-Section-115JB-Income-Tax-Act-Delhi-High-Court-Ruling-Book-Profit-Calculation-Delhi-HC-Tax-Liability-Exclusion-Capital-Assets-taxscan.jpg "Gains from Excluded Capital Assets not included as Book Profits u/s 115JB Not Liable to be included as Income: Delhi HC [Read Order]")
Gains from Excluded Capital Assets not included as Book Profits u/s 115JB Not Liable to be included as Income: Delhi HC [Read Order]
The Delhi High Court recently held that gains accrued from capital assets entitled to statutory exemption that have not been included to ‘book...
![Disallowance of Bogus LTCG is Invalid in Absence of Incriminating Material: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/LTCG-income-tax-income-taxs-news-Incriminating-Material-Disallowance-of-Bogus-Income-Tax-act-TAXSCAN.jpg "Disallowance of Bogus LTCG is Invalid in Absence of Incriminating Material: ITAT [Read Order]")