2019 (5) TMI 1703

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....ER Per Shri A.K. Garodia, Accountant Member The present appeal has been filed by the assessee and it is directed against the order of CIT (A) - 5, Bengaluru dated 29.02.2016 for A. Y. 2006 - 07. 2. Although the assessee has raised 7 grounds but the grievance is only one regarding the addition of Rs. 751,226/- as short term capital gains.  3. In course of hearing, learned AR of the assess....

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.... expenditure incurred in leveling of the plot or otherwise relevant for the purpose of computation of short term capital gain. He submitted that in the present year also, the matter may be restored to AO with similar directions. Learned DR of the revenue supported the order of lower authorities. 4. We have considered the rival submissions and find that the learned DR of the revenue could not poin....