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Case Law Details

Case Name : Noida Cyber Park Pvt. Ltd. Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 165/DEL/2020
Date of Judgement/Order : 12/10/2020
Related Assessment Year : 2015-16
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Noida Cyber Park Pvt. Ltd. Vs ITO (ITAT Delhi)

Section 50C(1) of the Act, in so far as it is relevant for our purpose, prescribes that where the sale consideration received or accruing as a result of the transfer by an assessee of a capital asset, being ‘land or buildin

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