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of <h1>Assessee not taxable on property sale capital gains affirmed by ITAT, following Karnataka & Madras High Court precedents</h1> <h3>INCOME TAX OFFICER. Versus SALIL KUMAR MITRA.</h3> The ITAT CALCUTTA-B affirmed the AAC's ruling that the assessee was not taxable on capital gains from a property sale in Calcutta. The Tribunal followed ... - The ITAT CALCUTTA-B upheld the decision of the AAC that the assessee was not liable to be taxed on capital gains of Rs. 38,415 from the sale of a property in Calcutta. The Tribunal preferred the decisions of the Karnataka and Madras High Courts over the Kerala High Court decision, leading to the dismissal of the Revenue's appeal. (Case: ITAT CALCUTTA-B, 1980 (8) TMI 111)
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