PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA
In the result, these appeals are allowed and the substantial
ITAT/130/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
264 ITR 435 (Del.)
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 24 of 150
the High Court of Bombay in Sanjay Bimalchand Jain Versus Pr.CIT
dated 10th April, 2017 upholding the order of Nagpur Bench of the Tribunal
holding that on the facts emergent in the case and the preponderance of
probabilities, the entire capital gains claim were
