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
Section 50C of 1961 Act. It is the claim of the assessee that the land in question was an agricultural land. The first effective dispute has arisen between the rival parties as to whether the said land is within eight kilometers from the limits of municipal corporation of Allahabad , and thus falls within the inclusive definition of Capital Asset
