VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

transfer of long term capital asset in the form of shares and STT must have been paid on the same. In the instant case the said condition has been fully satisfied. Further the case laws as quoted by the assessee also fully support the case of the assessee for allowing the exemption claimed u/s 10(38). 21. Thereafter, ld. PCIT

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

transfer of long term capital asset in the form of shares and STT must have been paid on the same. In the instant case the said condition has been fully satisfied. Further the case laws as quoted by the assessee also fully support the case of the assessee for allowing the exemption claimed u/s 10(38). 21. Thereafter, ld. PCIT

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

transfer of long term capital asset in the form of shares and STT must have been paid on the same. In the instant case the said condition has been fully satisfied. Further the case laws as quoted by the assessee also fully support the case of the assessee for allowing the exemption claimed u/s 10(38). 21. Thereafter, ld. PCIT

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

transfer of long term capital asset in the form of shares and STT must have been paid on the same. In the instant case the said condition has been fully satisfied. Further the case laws as quoted by the assessee also fully support the case of the assessee for allowing the exemption claimed u/s 10(38). 21. Thereafter, ld. PCIT

INDRA NARAYAN TRIPATHI,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE - 02,, GORAKHPUR

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

price. 10. We have considered rival contentions and perused the material on record. We have observed that the assessee is an individual who is engaged in wholesale trading of Galla items i.e., Paddy, Rice and Wheat etc., as a 10 ITA.No.05/VNS/2020 Sri Indra Narayan Tripathi, Gorakhpur. Assessment Year 2014-15 proprietorship concern in the name and style