M/S Darshan Singh, Jaipur vs Income Tax Officer, Ward-4-1, Jaipur on 28
Assistant Commissioner Of Income Tax , ... vs Shri Nirmal Kumar Kedia,, Jaipur on 3 June, 2019
plot belongs to Smt. Lily Mishra and right
portion of this plot belongs to Shri Sangam Mishra. On the left half of
this plot ... floor. This property is adjacent to
Sardarpura School, Udaipur having common boundary wall with opening
to the school.
13 ITA No. 152/JP/2017
Scholars
only 80 ft. Thus, 10 ft. of the N-S length was
common in both the deals. Therefore, it is clear that the assessee made ... cash.
(v) The assessee's plea that the portion of the plot mentioned in the
sale deed is vacant area whereas initially agreement
cannot mean to be dwelling therein, even
if considered on the common sense, to the effect, that any
person could have lived anywhere under compulsion ... have land appurtenant thereto, and not, that it be a open plot of
land, having some insignificant structure, which might under
some constraints, be used
assessee
company had filed copy of sale deed for purchase of two plots of land for
total amount of Rs. 85,05,330.00/- and details ... share holders as on 1.4.2008 and as on 31.3.2009 are
almost common. The allegation of the A O is that receipt of higher share
premium
preparing a lay-out, carving out roads, leaving open space,
plotting out smaller plots, waiting for purchasers (meanwhile the invested
money will be blocked ... required to be set apart for carrying out lands and plotting out small plots.
The discounting will to some extent also depend on whether
Further, the valuation officer has given deduction of 51% for one side
common passage for entry to Khasra No. 125/580 and 5% for uneven ... after
adjustment towards location of the land (+10%), common passage
(-5%) and uneven size of plot (-5%) and no adjustment has been done
Acit, Jaipur vs Rajendra Kumar Jain, Jaipur on 28 March, 2018
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Rajasthan State Industrial ... vs Acit, Jaipur on 23 February, 2018
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