Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1999 (9) TMI 42 - MADRAS HIGH COURT
Extract:
.......capital gain in the instant case was a long-term capital gain. The ends of justice justify the Tribunal to grant the relief to the assessee even in the absence of a specific appeal or cross-appeal, if the facts available on record permit the grant of such relief and such relief had in fact been sought by the assessee before the assessing authority.