Bench: Shri Partha Sarathi Chaudhury
87A of the Act against short term capital gains was Rs.19,192/-. 4. During the First Appellate proceedings, the Ld. CIT(Appeals)/NFAC had upheld the addition made by the CPC/A.O on the technical ground of method of computation. The Department has not denied the fact that the 3 Titiksha Chhjed & Siddhi Chhajed Vs. ITO, Ward-Rajnandgaon