PR COMMISSIONER OF INCOME TAX vs. KESHAV DUTT SHREEDHAR
ITA/11/2020HC Himachal Pradesh27 Dec 2021
Bench: Hon’Ble Ms. Justice Sabina & Hon’Ble Mr. Justice Satyen Vaidya Income Tax Appeal No. 11 Of 2020 Between:- Pr. Commissioner Of Income Tax, Shimla. ….Appellant (By Sh. Vinay Kuthiala, Senior Advocate With Ms. Vandana Kuthiala, Advocate)
Section 143(3)Section 260Section 54
term capital gain of Rs.38,61,259/-
(on sale of flat at Delhi for a consideration of Rs.54,00,000/-). An
2
exemption under Section 54 of the Income Tax Act (for short
