INCOME TAX OFFICER, PATNA vs. URMILA DEVI, PATNA
In the result, appeal of the revenue is dismissed
ITA 368/PAT/2023[2015-16]Status: DisposedITAT Patna11 Feb 2025AY 2015-16
Section 250Section 268ASection 45A
capital gains accrue on project completion, not execution.",
"held": "The Tribunal noted that the tax effect in this appeal was less than Rs. 60 lakh, the minimum amount prescribed by CBDT Circular No. 09/2024 for filing appeals. The revenue's DR also conceded to this fact.",
"result": "Dismissed",
"sections": [
"250",
"45A",
"268A
