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2006 (5) TMI 308 - ITAT MUMBAI
Extract:
.......e urged that there is no capital gains liable to tax in the hands of appellant under the provisions of section 45(4), is allowed. 36. Ground No. 11 is regarding levy of interest under section 234B and it being only consequential in nature requiring no separate adjudication, is dismissed. 37. In the result, assessee rsquo s appeal is partly allowed.