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2020 (4) TMI 660 - ITAT DELHI
Assessment proceedings u/s.153A - Taxation of Long Term Capital Gain - investment made in purchase of new residential house as provided u/s. 54F(1)(a) - HELD THAT:- Similar enhancement of addition has been deleted in original assessment proceedings, therefore, the same addition cannot be roped in the assessment proceedings u/s.153A and hence same is deleted. - Decided in favour of assessee.