https://www.taxtmi.com/caselaws?id=251630 The tribunal concluded that the appellant was not entitled to the benefit of section 47(xiiib) due to a violation of proviso (f). Section 47A(4) was deemed inapplicable as section 47(xiiib) did not apply. The computation of capital gains was directed to be under section 45, with the matter remanded to the Assessing Officer for recomputation. The appeal was partially allowed for statistical purposes. en-us Fri, 27 Jun 2014 00:00:00 +0530 Mon, 22 Sep 2014 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251630 The tribunal concluded that the appellant was not entitled to the benefit of section 47(xiiib) due to a violation of proviso (f). Section 47A(4) was deemed inapplicable as section 47(xiiib) did not apply. The computation of capital gains was directed to be under section 45, with the matter remanded to the Assessing Officer for recomputation. The appeal was partially allowed for statistical purposes. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251630