Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Correct head of income - gain on sale of building - ‘long term capital gains’ or ‘business income’ - merely because the assessee is engaged in the construction business is not a ground that land and building should be treated as part of stock in trade. - HC
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