2014 (6) TMI 3

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..... ty was of the view that the piece of land sold is not a ‘capital asset’ - Decided in favour of Assessee. - ITA No. 362/JU/2010 - - - Dated:- 13-5-2014 - SHRI HARI OM MARATHA AND SHRI N.K.SAINI, JJ. .....

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..... capital asset . The ld. Third Member has agreed with the view of the ld. J.M. and, therefore, in majority view the piece of land sold is not a capital asset . Hence, according to the opinion of .....

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