https://www.taxtmi.com/caselaws?id=249391 The Tribunal upheld the classification of income from share transactions as "capital gains" and allowed the deduction of Rs. 1.50 lakhs under the head "house property." The appeal by the Revenue challenging these decisions was dismissed, emphasizing consistency in treatment and the authority of appellate bodies to consider legal claims based on available records. en-us Wed, 25 Jun 2014 00:00:00 +0530 Sat, 12 Jul 2014 19:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249391 The Tribunal upheld the classification of income from share transactions as "capital gains" and allowed the deduction of Rs. 1.50 lakhs under the head "house property." The appeal by the Revenue challenging these decisions was dismissed, emphasizing consistency in treatment and the authority of appellate bodies to consider legal claims based on available records. Case-Laws Income Tax Wed, 25 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249391