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Documents citing Ito vs Sham Lal on 29 June, 2004

Assistant Commissioner Of Income Tax, ... vs Thomas Chandy, Kanjirapally on 31 July, 2025

4. Being aggrieved, an appeal was filed before the CIT(A), contending that the power of attorney executed in favour of the developer does allow possession of the property for the purpose of carrying out the project. The joint development agreement entered into with the developer on 09.01.2012 was not a registered one. Therefore, there was no transfer within the meaning of provisions of section 2(47) of the Act placing reliance on the decisions of the Hon'ble Punjab & Haryana High Court in the case of C.S. Atwal v. CIT [2015] TaxCorp (DT) 61500 and Hyderabad Bench of this Tribunal in the case of ITO v. Sham Kumar 2015 Tax Pub (DT) (Hyd ITAT - ITA No. 40270). It was further submitted that the appellant had offered capital gains of Rs. 1.17 lakhs for AY 2017-
Income Tax Appellate Tribunal - Cochin Cites 4 - Cited by 0 - Full Document
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