INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, both the appeals filed by the assessees in ITA

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

section 68 of the Act. 13. That the authorities below erred in refusing to grant the beneficial treatment provided under the Act of the Capital gains earned by the assessee from the transfer of shares in M/s. Pine Animations Limited of Rs. 58.96.530/-. Page 3 of 15 I.T.A. Nos.: 49 & 51/Gty/2020 Assessment Year: 2015-16 Inderchand Sand & Saroj Devi Sand

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA