PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

154 of the Act than the AO wanted details of acquisition and proof of payment of STT. I therefore set aside the order of CITTA) and remand the question of exemption of Long Term Gains 10(38) of the Act to the 10 for fresh consideration. The assessee is directed to file necessary evidences before the AO to substantiate

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed