https://www.taxtmi.com/caselaws?id=77534 The High Court dismissed the appeal by a partnership firm regarding the calculation of capital gains payable by the assessee. The Court affirmed the decisions of the Assessing Officer, Commissioner of Income-tax (Appeals), and Income-tax Appellate Tribunal. The appellant's failure to raise the quantification issue of capital gains at the Tribunal stage led to the dismissal of the appeal, highlighting the necessity of addressing all relevant issues at the correct stages of the appeal process. en-us Thu, 03 Dec 2009 00:00:00 +0530 Thu, 23 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77534 The High Court dismissed the appeal by a partnership firm regarding the calculation of capital gains payable by the assessee. The Court affirmed the decisions of the Assessing Officer, Commissioner of Income-tax (Appeals), and Income-tax Appellate Tribunal. The appellant's failure to raise the quantification issue of capital gains at the Tribunal stage led to the dismissal of the appeal, highlighting the necessity of addressing all relevant issues at the correct stages of the appeal process. Case-Laws Income Tax Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77534