https://www.taxtmi.com/caselaws?id=352992 The Tribunal dismissed the appeals, upholding the Assessing Officer's computation of capital gains based on the exchange value specified in the development agreement and the validity of the initiation of proceedings under Section 147. The Tribunal also condoned the delay in filing the appeal, finding sufficient cause for the delay. en-us Wed, 20 Dec 2017 00:00:00 +0530 Tue, 26 Dec 2017 08:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352992 The Tribunal dismissed the appeals, upholding the Assessing Officer's computation of capital gains based on the exchange value specified in the development agreement and the validity of the initiation of proceedings under Section 147. The Tribunal also condoned the delay in filing the appeal, finding sufficient cause for the delay. Case-Laws Income Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352992