https://www.taxtmi.com/caselaws?id=61991 The Tribunal upheld the decision that no capital gains would arise from the transfer of the coffee estate as a whole, including the coffee bushes and shade trees. However, capital gains on the transfer of buildings and machinery were upheld. The revaluation of the cost of acquisition and entitlement to exemption under section 54E were also confirmed. The departmental appeal was dismissed. en-us Mon, 07 Sep 1987 00:00:00 +0530 Mon, 17 Jan 2011 15:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61991 The Tribunal upheld the decision that no capital gains would arise from the transfer of the coffee estate as a whole, including the coffee bushes and shade trees. However, capital gains on the transfer of buildings and machinery were upheld. The revaluation of the cost of acquisition and entitlement to exemption under section 54E were also confirmed. The departmental appeal was dismissed. Case-Laws Income Tax Mon, 07 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61991