THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. HORIZON BUILDCON PVT. LTD,, JAMMU
In the result, the appeals of the Revenue in I
ITA 671/ASR/2014[2009-10]Status: DisposedITAT Amritsar22 Mar 2023AY 2009-10
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Hitendra Bhauraoji Ninawe, CIT DRFor Respondent: S/Sh. P.N. Arora, Adv., Pradeep
Section 69
price.
v)
The Hon'ble Apex Court in the case of CIT Vs. George Handerson &
Company Limited 66 ITR 622 has observed that full value of consideration for which the sale, exchange or transfer of the capital asset is made appearing in section 12B