DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH
In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed
ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together.
therefore, we take up all these appeals together.
7. In order to comprehend the facts in a more scientific
In order to comprehend the facts in a more scientific
In order to comprehend the facts in a more scientific manner, first we deem