ANIL KUMAR GOYAL HUF,FIROZABAD vs. ITO WARD-5(1), FIROZABAD

In the result, the appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year:2012-13

property which was not been approved for construction at the material time. 7.2 Though the provisions like section 54 of the Act gets beneficial interpretation, and as far as possible a beneficial provisions should be interpreted liberally however not to the extent that renders the intent of the provision redundant. The restrictions on the time within which the conditions

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed