HARI NARAYAN GUPTA (HUF),PATNA vs. ITO, WARD- 6 (5), PATNA

In the result, the appeal of the assessee is allowed

reassessment proceedings and added a sum of Rs. 1,33,85,300/- as long-term capital gain, alleging a transfer of property under the LDA. The CIT(A) upheld the AO's order.", "held": "The Tribunal held that no transfer of property occurred within the meaning of Section 2(47)(v) of the Act because the LDA did not involve

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes