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2017 (11) TMI 913 - RAJASTHAN HIGH COURT
Revision u/s 263 - income chargeable under the head "Capital gains" - Held that:- The appeal stands allowed and the issue is answered in favour of the assessee. However, it is made clear that as and when valuation of the land will be considered, the acquisition of price of ₹ 2 crores will not be considered, only the difference of ₹ 9 crores will be considered for any other purpose or for giving him benefit under the Income Tax Act.