2024 (11) TMI 654

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..... e premises - whether the office premises could be treated as stock-in-trade by the Appellant Assessee or its investment in fixed assets - delay filling SLP As decided by HC [ 2022 (7) TMI 288 - BOMBAY HIGH COURT] Tribunal is correct in holding that the surplus arising from the transfer and assignment of right, title and interest in the agreements for acquisition of office premises is an adventure .....

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