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
54F on the gain of 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