SHRI BALBIR SINGH VERMA,SHIMLA vs. PR.CIT, SHIMLA
In the result, appeal of the Assessee is allowed
ITA 314/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh14 May 2025AY 2015-16
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 24Section 263Section 271(1)(c)Section 36(1)(iii)
2,45,40,000
53,54,276
Capital Work in Progress:
Site
Pre-Surrendered
Post
Surrender
Surrender
Value
Value
Amount
Dhroov Resort
3,40,34,613
3,66,80,337
26,45,724
Subtotal (3)
3,40,34,613
3,66,80,337
26,45,724
Total Surrender Amount (1+2+3)
1,25,00,000
However, I have shown
