SMT. SHREE KUMARI MUNDRA versus COMMISSIONER OF INCOME-TAX
Appellate Tribunal Does Not Have the Power to Determine the Final Fact Does Not Have the Right to Decide a Case on the Fact and Evidence and Consider Any Subject, The Sale of Personal Impact, namely, the Silver Pot Reviewer Prepares complete details, including challan before the Tribunal, which details the vessels sold to the Tribunal. Bills of sale without invoices related to it, silver pot of discounted capital asset waiver in the miscarriage of justice whether personal effects matter to some extent between the reviewer and the item is not necessary for this assessment. It can be worn on its own person or household items can have personal effects even though there are not very expensive decorative pieces such as glasses, plates and eleven kilos intended for use in the business or profession between personal effects and assets. Gram-weighted bowls are not valuable enough to become a capital asset so they are sold. Andy's utensils are personal effects that have been exempted from the Indian Income Tax ACT, 1961, section 2 (14).
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