In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms
Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu
Capital Gains 26,671,450 Income from other sources 157,480,998 Gross Total Income (190,392,200) Deduction computed u/s. 80-IA at NIL Rs. 589,89,757 but restricted to NIL on account of negative GTI 4. Ld. DR further in his submissions tried to distinguish the Hon’ble SC decision in the case of Reliance Energy (supra