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2001 (7) TMI 269 - ITAT CHANDIGARH
Extract:
.......-------------------------------------- The above figure being more than the sale consideration, no taxable capital gain accrued to the assessee. Therefore, the Revenue Authorities were in error in assessing Rs.1,21,180 in the hands of the assessee as capital gain. The addition made is hereby deleted. 11. In the result, assessee s appeal is allowed.