ACIT, CIRCLE-4, PATNA vs. SH. SURESH , PATNA
ITA 205/PAT/2018[2015-16]Status: DisposedITAT Patna27 Jun 2024AY 2015-16
For Appellant: Shri Alok Kumar, AdvocateFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250Section 28Section 54Section 54F
transfer of lands as arose to the assesse.
(ii)
Ld. CIT(A) erred in holding Rupam Tower as Residential House and has erred in allowing deduction u/s 54 to the LTCG arising to the assessee.
(iii)
Ld. CIT(A) erred in accepting the claim of the assessee regarding the cost of construction of the Rupam Tower building. He also erred
