Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 1656 - AT - Income TaxExtract: ....... as under statement of the value of the asset, it has to be made in the hands of the assessee i.e. partner / transferee. In view of the above, we find no infirmity in the order passed by the learned CIT(A). This ground of appeal raised by the revenue is dismissed. 13. In the result the appeal of revenue is dismissed. Pronounced on 22nd March, 2011.
|