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2019 (3) TMI 1555 - BOMBAY HIGH COURTCapital gain on Property sold u/s 50 - existence of building on land - Statement in survey indicate superstructure - 20 years old assessment records neither available with department nor with assessee - HELD THAT:- The Tribunal by the impugned judgment held that there was no super structure on the land, which could be subjected to depreciation. The Tribunal noted that the property remained as land and minimum structure of as shed and compound wall was constructed when the property was given on rent to L & T for parking their vehicles. Perusal of the documents on record and in particular the impugned judgment of the Tribunal would show that the entire issue is factual. The Tribunal having considered the relevant materials on record has come to conclusion which has not shown to be perverse. No question of law arises - Decided against revenue
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