TaxTMI 
TaxTMI 
2008 (9) TMI 1035
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....ana Banerjee Pal, Adv. ORDER 1. The Court : We are satisfied with the grounds made in the petition for condonation of delay. Hence delay is condoned. Accordingly, the application being G.A. No. 2803 of 2008 is allowed. 2. After hearing the learned Counsel for the appellant the appeal is admitted and the following substantial question of law is referred for adjudication in this matter since we ....
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.... claimed and allowed in the next year? 3. Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal is correct in allowing donations of Rs.24 lakhs to staff welfare associations, which are in admissible under section 40A(9) of the Income Tax Act, 1961? 4. Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal is corre....
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....nces of the case, the Income tax Appellate Tribunal is correct in directing that proportionate capital gains of Rs.45,85,029 pertaining to land would be treated as long term capital gains, though the property sold constituted a composite unit and the gains were in the nature of the short term capital gains? 8. Whether on the facts and in the circumstance of the case, the Income tax Appellate Tr....