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ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

ITA 27/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

gains. The Honourable Bombay High Court in the case of Prashant S. Joshi (Supra) has categorically stated that the amounts received by the retiring partner are neither chargeable to tax under section 28(iv) nor under section 28(v). Therefore, the findings rendered by the Honourable ITSC in the appellant’s own case on this very issue are very much

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed