31 results for “capital gains”+ Section 45(4)clear
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In the result, the appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
45:55 of the construction area. The Ld. AO had made addition of a sum of ₹39,63,956/- on account of capital gains, without considering the facts of the case and relevant clauses of the Development Agreement. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the delay and considering