PRINCIPAL COMM OF INCOME TAX -4, KOLKATA vs. M/S LINDE INDIA LIMITED
ITAT/338/2016HC Calcutta05 Sept 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
For Respondent: Mr. J. P. Khaitan, Sr. Adv
Section 143(3)Section 154Section 195Section 260ASection 40Section 5Section 50CSection 9
capital gains by adopting Rs. 861
per square feet being guideline value in the same manner in which
the learned DVO had carried out the valuation.
9. Being aggrieved against the order dated March 30, 2011 passed by
the Tribunal as aforesaid, the Revenue preferred this appeal under
Section 260A of the Act.
10. The revenue suggested the following substantial
