WELLMAN COKE INDIA LIMITED,KOLKATA vs. DCIT, CIR-5(1), KOL, KOLKATA
In the result, the appeal of the assessee is allowed as per terms indicated hereinabove
ITA 444/KOL/2023[2018-19]Status: DisposedITAT Kolkata03 Oct 2023AY 2018-19
Bench: Dr. Manish Borad & Shri Sonjoy Sarma
Section 143(2)Section 143(3)Section 194ISection 2Section 250Section 50BSection 80I
section 50B of the Act, which is a special provision for computation of capital gain in case of slump sale