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Sec. 54EC exemption not available on deemed gain calculated u/s. 50C
Case Law Details
- Case Name
- Mrs. Nila V. Shah Vs Commissioner of Income-tax (Appeals), XXV (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘B’
Mrs. Nila V. Shah
V/s.
Commissioner of Income-tax (Appeals), XXV
IT APPEAL NO. 3745(MUM.) OF 2008
[ASSESSMENT YEAR 2005-06]
MARCH 28, 2012
ORDER
Amit Shukla, Judicial Member
This appeal has been preferred by the appellant against the order dated 17.03.2008, passed by CIT (Appeals) XXV, Mumbai for the quantum of assessment u/s. 143(3) for the Assessment Year 2005-06. The appellant has raised the following grounds of appeals to challenge the addition confirmed on account of capital gain for a sum amounting to Rs. 3,73,128/-.
“1. T...
