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Sanjay Dattatraya Dapodikar,, Pune vs Income-Tax Officer, Ward - 6(2),, Pune on 30 April, 2019

c) Sanjay Dattatraya Dapodikar v/s ITO Ward - 6(2), Pune ITA No. 1747/PN/2018 dtd. 30/04/2019(Pune) (Trib) Where date of agreement for fixing amount of consideration for purchase of a plot of land and date of registration of sale deed were different but assessee, prior to date of agreement, had paid a part of consideration by cheque, provisos to section 56(2)(vii)(b) being fulfilled, stamp value as on date of agreement should be applied for purpose of said section
Income Tax Appellate Tribunal - Pune Cites 2 - Cited by 5 - Full Document

Mohd. Ilyas Chowdhary, Mumbai vs Ito 21(3(3), Mumbai on 10 April, 2017

f) Mohd. Ilyas Ansari v. ITO-23(2)(3),Mumbai [ITA No. 6174/M/2017dtd. 06/11/2020, 186 ITD 407 (Mumbai - Trib.)] 10 ITA No. 56/Mum/2021-Mr. Sajjanraj Mehta Where Assessing Officer mechanically applied provisions of section 56(2) to difference between stamp duty value and actual sale consideration paid by assessee and made additions, without making any efforts to find out actual cost of property, additions made by Assessing Officer were to be set aside."
Income Tax Appellate Tribunal - Mumbai Cites 3 - Cited by 5 - Full Document
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