CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM
In the result, the appeals of the assesses in ITA no
ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
1),theargument before
the Supreme Court was arising out of the return of income of the assessee. The
amountreceived by the asessee on surrender of tenancy right, whether liable to
capital gains under section 45 of the Income Tax Act, 1961 was involved in that
appeal before the Supreme Court. There was a lease agreement entered into in the
year
