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 earned\nby the assessee on execution of Joint Development Agreement. Though the\nLd. CIT(A) has deleted the impugned addition observing that section 45A