DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. M/S. AAKAR HOTELS, NAGPUR
In the result, appeal of the revenue is dismissed
ITA 47/NAG/2023[2013-14]Status: DisposedITAT Nagpur09 Jun 2025AY 2013-14
Bench: Shri V. Durga Rao, Hon'Ble & Shri K.M. Roy, Hon'Ble Accountant, Member
Section 147Section 148
249/-
80,000/-
30,00,000/-
12,00,000/-
vi.
Therefore, the claim of the assessee that there was no transfer of
property is totally wrong and hence assessee's plea was rejected by Assessing
officer.
vii.
Therefore, in view of the above it can be concluded that there was
transfer of property and the assessee has earned LTCG
