ABANI PATTANAYAK,BHUBANESWAR vs. ACIT, INTERNATIONAL TAXATION, BHUBANESWAR
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 54/CTK/2023[2012-13]Status: HeardITAT Cuttack18 May 2023AY 2012-13
For Appellant: Shri Biswojit Sahoo, CAFor Respondent: Shri Kishore Ch. Mohanty, Sr. DR
Capital Gain (LTCG).
6. In reply, the ld. Sr. DR submitted that Rs.24000/- paid to the builder under the head maintenance charges is a revenue expenditure and the same cannot be considered. It was the further submission that the break- up of BWSSB deposits and KPTCL charges has not been given. It was charges and the same cannot be allowed
