https://www.taxtmi.com/caselaws?id=206872 The Tribunal dismissed the appeals, upholding the AO's denial of benefit under Section 10(38), the 20% tax rate on long-term capital gains for non-residents, and the overall assessment of total income. The issues regarding the levy of interest under Sections 234B and 244A were not addressed as they did not arise from the impugned order. en-us Tue, 08 Nov 2011 00:00:00 +0530 Fri, 18 Nov 2011 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206872 The Tribunal dismissed the appeals, upholding the AO's denial of benefit under Section 10(38), the 20% tax rate on long-term capital gains for non-residents, and the overall assessment of total income. The issues regarding the levy of interest under Sections 234B and 244A were not addressed as they did not arise from the impugned order. Case-Laws Income Tax Tue, 08 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206872