Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13
section 50C of the Act, while assessing capital gains earned on the said transaction, and make addition of the excess of the stamp duty value to the actual consideration received. (2) . The assessee was found to have been allowed claim of deduction /exemption of its capital gain u/s. 54F