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Case Law Details

Case Name : Jethiben K Patel Discretionary Trust Vs DCIT (ITAT Ahemdabad)
Appeal Number : I.T.A. No. 1752/Ahd./2009
Date of Judgement/Order : 06/05/2011
Related Assessment Year : 2004-2005
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Jethiben K Patel Discretionary Trust Vs DCIT (ITAT Ahemdabad)- In the case of Mohanlal N. Shah (HUF) –vs- ACIT reported in [2008] 26 SOT 380 (Mum) wherein it was held that as per section 48, option is with the assessee to or not to avail of benefit of indexation for computation of capital gains on

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