M/S GANGA NURSING HOME,,ALLAHABAD vs. DCIT,, ALLAHABAD
In the result, appeal filed by the assessee is partly allowed for statistical purposes
ITA 186/ALLD/2013[2008-09]Status: DisposedITAT Allahabad10 Sept 2021AY 2008-09
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(3)Section 2(14)Section 2(14)(iii)Section 50C
54B of the 1961 Act, and the AO held that land in question is an urban agricultural land which is subject to capital gain tax. The Assessing Officer also observed that provisions of Section 50C are also applicable
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Assessment Year: 2008-09
Ganga Nursing Home v. DCIT, Range-1, Allahabad as the assessee has sold the land at lower
