Case Law Details
Case Name : Baniara Engineers Pvt. Ltd Vs. ITO (ITAT Kolkata)
Appeal Number : ITA No.635/Kol/2018
Date of Judgement/Order : 04/07/2018
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Kolkata
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Baniara Engineers Pvt. Ltd Vs. ITO (ITAT Kolkata)
From the reading of Sec. 50C, it is evident that Sec. 50C is a deeming provision and it extends to only to land or building or both. Section 50C can come into play only in a situation wher
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