172 results for “capital gains”+ Section 13(1)(d)clear
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Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2012-13 Acit, Circle-1, Non-Corporate .......... Appellant Iind Floor, C.R. Building, I.S. Press Road Ernakulam 682018 Vs. Pvr Tourist Home .......... Respondent Palarivattom, Kochi 682025 [Pan: Aadfp3442Q] Appellant By: Shri Suresh Sivanandan, Cit-Dr Respondent By: Shri Mohan Pulickal, Advocate Date Of Hearing: 10.03.2025 Date Of Pronouncement: 21.03.2025
D’Souza. A building was constructed on a plot of land admeasuring 3.5 acres owned by Shri P.A. Francis and Smt. Etty Francis. The partners of the firm sold it for a consideration of Rs. 8.4 cores of which Rs. 7.4 crores was appropriated towards sale consideration of the building and balance one crore was towards sale consideration of land