https://www.taxtmi.com/caselaws?id=766640 ITAT Bangalore dismissed Revenue's appeal regarding capital gains from transfer of capital assets to stock-in-trade for joint development agreement and business income. The Tribunal held that these issues had already attained finality in prior litigation. The CIT(A) had inadvertently rendered findings on matters already decided. Revenue's second appeal on issues with finality from first round litigation was deemed not maintainable and dismissed. en-us Fri, 31 Jan 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766640 ITAT Bangalore dismissed Revenue's appeal regarding capital gains from transfer of capital assets to stock-in-trade for joint development agreement and business income. The Tribunal held that these issues had already attained finality in prior litigation. The CIT(A) had inadvertently rendered findings on matters already decided. Revenue's second appeal on issues with finality from first round litigation was deemed not maintainable and dismissed. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766640