TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA
In the result, the appeal for AY 2014-15 is partly allowed
ITA 372/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16
For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928
capital asset to DVO in ac- cordance with section 55A. Further, in S Muthuraja vs CIT (2013) 37 Таx- mann.com 35a (Mad HC), Hon'ble Madras High Court has held that where the assessee objects to the adoption of stamp duty valuation as deemed sale consid- eration during the assessment proceedings, the AD is duty-bound to make