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

price of Rs. 1,06,22,000/-,having circle rate value of Rs.1,15,00,000/-. On account of sale of the residential house, a long term capital gain of Rs.91,95,570/- was accrued to the assessee after deduction of the cost of indexation. 2.1 The assessee had claimed exemption u/s. 54F, as the assessee had invested an amount

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