LAT SMT. SAROJ BANSAL,DEHRADUN vs. ITO, WARD-2(3), DEHRADUN
In the result, the appeal is allowed for statistical purposes
ITA 3941/DEL/2018[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 147Section 54F
1) of the
Act.
iii.
For the purpose of arriving at the capital gains in respect of
sale of property in assessment year 2012-13, we find that the
assessee had indeed considered the sale price as determined
by the Stamp Valuation Authority in terms of section 50C of
6
AY: 2013-14
the Act as the actual sale consideration