DCIT, CENTRAL CIRCLE - 2(1), NAGPUR vs. KHARE AND TARKUNDE INFRASTRUCTURE PRIVATE LIMITED, NAGPUR
In the result, appeal filed by the Revenue is dismissed
ITA 279/NAG/2025[2016-17]Status: DisposedITAT Patna21 Apr 2026AY 2016-17
Bench: Shri Pawan Singh & Shri Khettra Mohan Roydcit, Central Circle-2(1), Khare & Tarkunde Nagpur Vs Infrastructure Pvt. Ltd., 235, Shivaji Complex, Dharmpeth, Nagpur Pan : Aaack 7184 N Department Assessee Assessee By : Shri Sachin V. Luthra, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 21.04.2026 O R D E R
For Appellant: Shri Sachin V. Luthra, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 143(2)Section 143(3)Section 250Section 43C
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iv)
Noida Cyber Part (P) Ltd. vs. ITO [2021] 186 ITD 593
7. We have considered the rival submissions and perused the material on record. The issue for adjudication is whether section 43CA applies to transfer of TDRs. We find that section 43CA specifically applies to transfer of an asset, being land or building or both, held
