CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM
In the result, the appeals of the assesses in ITA no
ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
capital gains" has to be computed. The mode of
computation is laid down by section 48, whereas by section 49, the cost with
reference to certain modes of acquisition has been set out. For the purposes of both
sections, the legislature has devised the scheme in section 55