PRAMOD KUMAR,PATNA vs. ITO WARD- 6(5), PATNA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 77/PAT/2023[2013-14]Status: DisposedITAT Patna31 May 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad
Section 144Section 48Section 50C
section 50C of the act when the consideration for transfer of property was indeterminate.
(v)
That the Id
CIT(A),
NFAC,
Delhi erred in determining the consideration for transfer of the basis of notional figure.
(vi)
The Id CIT(A], NFAC, Delhi erred in computing the capital gain on the basis of such notional value as determined
