SHRI DR. LIYAKAT ALI KAPADIYA,UJJAIN vs. ASSISTANT COMMISSIONER OF INCOME TAX 2 (1), UJJAIN

The appeal of the assessee is allowed for statistical

Bench: Shri Kul Bharat & Shri Manish Borada.Y. 2013-14

depreciable capital assets covered by section 50 and in computing the capital gain arising from the said transfer by adopting the stamp duty valuation. [Para 20]" In the case of Assistant Commissioner of Income-tax, Co. Circle IV(3), Chennai vs. MIL Industries Ltd. 142 ITD 428 it has been held as under:- "Whether whatever may be problems suffered

M/S MALVIKA AGROTECH PVT. LTD.,DHAR vs. THE ITO-2(2), INDORE

In the result the appeal of the assessee is allowed for statistical purposes”