2015 (5) TMI 1140

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..... T
Dated:- 7-5-2015
I.T.A. No.18/Coch/2012 - -
Income Tax
S/Shri V. Durga Rao, JM And B. R. Baskaran, AM For the Assessee : None For the Revenue : Shri K.K. John, Sr. DR And Shri M. Anil .....

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..... f the case, the land that was sold by the assessee could be said to be "Capital Asset" within the meaning of Sec. 2(14) of the Act and consequently the transfer of the said land would give raise to ca .....

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