SHRI DHANRAJ BAXIRAM CHOPRA,,AHMEDABAD vs. ITO, WARD-5(3)(4),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

32a[constructed, a residential house] (hereafter in this section referred to as the new asset), the capital gain shall be dealt with in accordance with the following provisions of this section, that is to say,— 8.1 A plain reading of the above provision reveals that, subject to the conditions as specified under section 54F of the Act, the assessee

ASIAN OILFIELD SERVICE LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

In the result, appeal of the assessee for the A