In the result, the assessee’s appeal is (in ITA No
Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07
5 kanals 8.53 marls not appurtenant to the feed mill unit, the AO is quite justified in computing separately net long term capital gain on the sale of the above parcel of land not appurtenant to the feed mill at Rs.2698636/- [Rs.2714500 less indexed cost of such land at Rs. 15864/- based on its cost price of Rs.3192/-] and thereby