PUSHAP RAJ BOHRA ,JALORE vs. DCIT, BARMER CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aanpb 4456 C

capital gain as per provisions of section 45(2). Disallowance of expenditure was restricted to 40% by CIT(A) as against disallowance of 50% by the AO. 5. Against the above order of the ld. CIT(A), the assessee is in further appeal before the ITAT. 6. It was argued by the ld AR of the assessee that

RAMESH RAJ BHRA,JALORE vs. DCIT,BARMER CIRCLE,, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

capital gain as per provisions of section 45(2). Disallowance of expenditure was restricted to 40% by CIT(A) as against disallowance of 50% so made by the AO. 5. Against the above order of the ld. CIT(A), the assessee is in further appeal before the ITAT. 3 ITA 157/Jodh/2019 Ramesh Raj Bohra Vs DCIT 6. It was argued

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

54B MIGH). Thus, the matter in this case pertains to construction of another floor of the same building." 3. George Britto Jesudas v/s ITO; ITA No. 298/Mum/2016 AY 2012-13 Para 4.2.4 at “against the said long term capital gains, the Para 11 & No adverse pg 12 of the assessee acquired two residential flats 12 of the inference order namely

ITO, WARD-3, SRIGANGANAGAR vs. SHRI BADRI PRASAD, SRIGANGANAGAR

capital gain and deduction claimed. The assessee filed reply to this final show cause notice. From the details so made available the ld. AO observed that assessee filed a copy of an agreement which was executed between Sh. Madan Lal, Village Kupli, Tehsil- Vijaynagar (expectant- seller) and the assessee i.e. Sh. Badri Prasad(claimant- purchaser). As per this agreement

NARAYANI BAI DANGI,UDAIPUR vs. ITO WARD 2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.42/Jodh/2022 Assessment Year: 2016-17

section 54B of the Act. Accordingly, the claim u/s 54B amount to Rs.15,53,112/- was rejected by the ld. AO and calculated the capital gain