https://www.taxtmi.com/caselaws?id=197753 The Tribunal upheld the CIT(A)'s decision to treat the income as capital gains, dismissing the Revenue's appeal. The Tribunal found no merit in the assessee's appeal regarding the addition of Rs. 12 lakhs under Section 69C, as it was not formally raised before the CIT(A). Both appeals were dismissed, and the order was pronounced on 04.03.2015. en-us Wed, 04 Mar 2015 00:00:00 +0530 Mon, 15 Jan 2018 10:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197753 The Tribunal upheld the CIT(A)'s decision to treat the income as capital gains, dismissing the Revenue's appeal. The Tribunal found no merit in the assessee's appeal regarding the addition of Rs. 12 lakhs under Section 69C, as it was not formally raised before the CIT(A). Both appeals were dismissed, and the order was pronounced on 04.03.2015. Case-Laws Income Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197753