M/S.SRI.SRINIVAS WHEAT INDUSTRIES P. LTD,THEVARA vs. THE ITO, COR WARD-2(1), RANGE-2 KOCHI, KOCHI
In the result, the appeal filed by the assessee is dismissed
ITA 33/COCH/2018[2013-14]Status: DisposedITAT Cochin19 Mar 2019AY 2013-14
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri. Arun Raj SFor Respondent: Sri. Sudhanshu Shekhar Jha
Section 143(3)Section 54Section 54GSection 54G(1)
Section 54G of the I.T.Act allows exemption of capital gains on transfer of assets in case of shifting the industrial