Indian Kanoon - Search engine for Indian Law

long term capital gain. Neither the provisions of Section 50 nor the provisions of Section 50B shall be attracted in the present matter. Rather provisions ... authorities and hold that neither the provisions of section 50 nor the provisions of section 50B shall be attracted in the present matter. Rather

contained in Section 2(14)(a) of the Act as well as Section 45 of the Act. Section 2(14)(a) is to the following ... introduced for the first time (vide Finance Act, 1999 ) by inserting Section 50B to the Act with effect from April 01, 2000, laying down

contained in Section 2(14)(a) of the Act as well as Section 45 of the Act. Section 2(14)(a) is to the following ... introduced for the first time (vide Finance Act, 1999 ) by inserting Section 50B to the Act with effect from April 01, 2000, laying down