https://www.taxtmi.com/caselaws?id=185790 The ITAT dismissed the Revenue's appeals, affirming the CIT(A)'s deletion of the addition of Rs. 19,42,312 on account of long-term capital gain. The decision was based on the lack of evidence that the assessee received more than the declared consideration and the legal principles governing the determination of "full value of the consideration." en-us Fri, 20 Nov 2009 00:00:00 +0530 Tue, 29 Aug 2023 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185790 The ITAT dismissed the Revenue's appeals, affirming the CIT(A)'s deletion of the addition of Rs. 19,42,312 on account of long-term capital gain. The decision was based on the lack of evidence that the assessee received more than the declared consideration and the legal principles governing the determination of "full value of the consideration." Case-Laws Income Tax Fri, 20 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185790