Cost of lease-hold land can’t be taken as NIL as same is not covered by sec. 55(2)(a)

IN THE ITAT AHMEDABAD BENCH ‘A’

Natraj

Versus

Deputy Commissioner of Income-tax

IT APPEAL NO. 3063 (AHD.) OF 2010

[Assessment year 2007-08]

JANUARY 4, 2013

ORDER

G.C. Gupta, Vice-President 

This appeal b

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