A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA
In the result, appeal of the Revenue is allowed for statistical purposes
ITA 117/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 10(38)Section 153A
Section 45. [(1)] Any profits or gains arising from the transfer91 of a capital asset91 effected91 in the previous year shall, save as otherwise provided in sections92[***] 93[54, 54B, 94[***] 95[96[54D, 97[54E