ASHISH KAPOOR, DURG,DURG vs. ITO, WARD-1(1), BHILAI, BHILAI
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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY
PER PARTHA SARATHI CHAUDHURY, JM
The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 09.01.2026 for the assessment year 2020-21 as per the grounds of appeal on record.
In this case, the Ld.CIT(Appeals)/NFAC has held and observed as follows: “In the present case, the AO has applied section 50C to substitute stamp duty value for one of the plots where the apparent consideration was signifi
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