Capital Gains Cases

Cases on Capital Gains

1. CIT v. B.C. Srinivasa Setty,[1981] 128 ITR 294 (SC)
2. N. Bagavathy Ammal v. CIT,[2003] 259 ITR 678 (SC)

Related Taxation Law topics

• Constitutional Framework & Interpretation of Taxing Statutes
• Basic Concepts of Income
• Salary
• Income from House Property
• Profits & Gains of Business or Profession
• Residence, Accrual & Source Rules — Part I