ACIT, CIRCLE 3(1)(2), MUMBAI vs. M/S EUROFINANCE TRAININF & PUBLISHING PVT. LTD., MUMBAI
In the result, appeal by the Revenue is dismissed
ITA 835/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Sept 2022AY 2013-14
Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail
For Appellant: Shri B.V. JhaveriFor Respondent: Shri Pitta Samuel
Section 143(3)Section 250Section 254(1)Section 48Section 50Section 54E
years old. Going by the definition of long term
M/s. Eurofinance Training &
Publishing P. Ltd. ITA No.835/Mum./2019
capital asset contained in Section 2(298) of the Income Tax Act, 19951
(hereinafter referred to as the Act'), it was admittedly a long-term capital asset.
Further, the Assessing Officer rejected
