DY. CIT, CENTRAL CIRCLE-2(2), NAGPUR vs. GOPANI IRON AND POWER(INDIA) PVT. LTD., MUMBAI
In the result, all the grounds of appeal raised by revenue are rejected
ITA 139/NAG/2025[2018-19]Status: DisposedITAT Nagpur27 Mar 2026AY 2018-19
Bench: Shri Pawan Singh & Shrikhettra Mohan Roy
Section 254(1)Section 801ASection 80ASection 80A(6)
transferred to any other business carried on by the assesseeand of 'market value' in Explanation (i) of section 801A(8) "market value means (1) the price
