earlier allotted plot, and that they expressed inability to do
so. The Division Bench framework contemplates surrender of the jointly
allotted plot before any reconfiguration
Assessee that the
compensation paid to the flat buyers upon surrender of the respective
allotted commercial spaces cannot be added to the value of „stock ... trade.‟
In the considered view of the Court, the view expressed by the CIT (A)
merits acceptance. The conclusion of the ITAT that the payment
Assessee that the
compensation paid to the flat buyers upon surrender of the respective
allotted commercial spaces cannot be added to the value of „stock ... trade.‟
In the considered view of the Court, the view expressed by the CIT (A)
merits acceptance. The conclusion of the ITAT that the payment
Assessee that the
compensation paid to the flat buyers upon surrender of the respective
allotted commercial spaces cannot be added to the value of „stock ... trade.‟
In the considered view of the Court, the view expressed by the CIT (A)
merits acceptance. The conclusion of the ITAT that the payment
Assessee that the
compensation paid to the flat buyers upon surrender of the respective
allotted commercial spaces cannot be added to the value of „stock ... trade.‟
In the considered view of the Court, the view expressed by the CIT (A)
merits acceptance. The conclusion of the ITAT that the payment
Assessee that the
compensation paid to the flat buyers upon surrender of the respective
allotted commercial spaces cannot be added to the value of „stock ... trade.‟
In the considered view of the Court, the view expressed by the CIT (A)
merits acceptance. The conclusion of the ITAT that the payment
Assessee that the
compensation paid to the flat buyers upon surrender of the respective
allotted commercial spaces cannot be added to the value of „stock ... trade.‟
In the considered view of the Court, the view expressed by the CIT (A)
merits acceptance. The conclusion of the ITAT that the payment
Assessee that the
compensation paid to the flat buyers upon surrender of the respective
allotted commercial spaces cannot be added to the value of „stock ... trade.‟
In the considered view of the Court, the view expressed by the CIT (A)
merits acceptance. The conclusion of the ITAT that the payment
Assessee that the
compensation paid to the flat buyers upon surrender of the respective
allotted commercial spaces cannot be added to the value of „stock ... trade.‟
In the considered view of the Court, the view expressed by the CIT (A)
merits acceptance. The conclusion of the ITAT that the payment
Assessee that the
compensation paid to the flat buyers upon surrender of the respective
allotted commercial spaces cannot be added to the value of „stock ... trade.‟
In the considered view of the Court, the view expressed by the CIT (A)
merits acceptance. The conclusion of the ITAT that the payment
