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2014 (3) TMI 466 - AT - Income TaxDeletion of disallowance u/s 54B of the Act – Sale of non-agricultural plots - Held that:- The Revenue contended that the CIT(A) has erred in accepting the additional evidences furnished during the appellate stage without remanding the same to the AO - the additional evidences filed by the assessee were registered purchase deed of land, development permission and building use permission certificate issued by the Surat Municipal Corporation – thus, the matter is remitted back to the AO for fresh adjudication after examining all the evidences in connection with the claim of the assessee for deduction u/s. 54F of the Act – Decided in favour of Revenue.
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