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2018 (4) TMI 1827 - ITAT MUMBAIPremium received on tenancy transfer - correct head of income - Capital gain or income from other sources - exemption u/s 54 EC - HELD THAT:- As decided in own case [2017 (2) TMI 1467 - ITAT MUMBAI] CIT(A) has rightly directed the AO to assess this receipt of premium as capital gain taxable in the hands of the assessee. Even otherwise, this issue is covered in favour of assessee by the principle of consistency in view of the decision of Radha Soami Satsang [1991 (11) TMI 2 - SUPREME COURT] and Gopal Purohit [2010 (1) TMI 7 - BOMBAY HIGH COURT]. We find no infirmity in the order of CIT(A) and hence the same is confirmed. These four appeals of Revenues are dismissed.
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