https://www.taxtmi.com/caselaws?id=241694 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision on the assessment of capital gains and exemption under sections 54 and 54F. The Tribunal clarified that its judgment would not impact the assessment proceedings under section 147 for the specified year. en-us Thu, 04 Apr 2013 00:00:00 +0530 Mon, 30 Dec 2013 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241694 The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision on the assessment of capital gains and exemption under sections 54 and 54F. The Tribunal clarified that its judgment would not impact the assessment proceedings under section 147 for the specified year. Case-Laws Income Tax Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241694