https://www.taxtmi.com/caselaws?id=434930 The Tribunal allowed the appeal in favor of the assessee, addressing various issues such as passing the appeal order before the scheduled hearing date, non-consideration of stamp duty in the cost of acquisition, addition under section 68, restriction of exemption under section 54, enhancement of income without a show cause notice, and partial disallowance under section 54. The Tribunal favored the assessee on grounds of procedural fairness and correct application of tax laws, emphasizing adherence to legal principles and judicial precedents. en-us Fri, 24 Feb 2023 00:00:00 +0530 Tue, 07 Mar 2023 11:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434930 The Tribunal allowed the appeal in favor of the assessee, addressing various issues such as passing the appeal order before the scheduled hearing date, non-consideration of stamp duty in the cost of acquisition, addition under section 68, restriction of exemption under section 54, enhancement of income without a show cause notice, and partial disallowance under section 54. The Tribunal favored the assessee on grounds of procedural fairness and correct application of tax laws, emphasizing adherence to legal principles and judicial precedents. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434930