SEEMA SUREKA,KOLKATA vs. DCIT, CENTRAL CIRCLE - 3(3), KOLKATA
Appeal of the assessee is partly allowed
ITA 2682/KOL/2024[2015-16]Status: DisposedITAT Kolkata04 Nov 2025AY 2015-16
Section 250Section 56(2)Section 56(2)(vii)
gain since the rate of\ntax prevailing for this
assessment year was 30% u/s 115BBE of the Act.\nThis rate was enhanced to 60% from AY 2017-18 only. While the issue of\ntaxation would at best be a secondary consideration in deciding the merit\nof the case, it does have a certain persuasive value considering that the\nimpugned amount
