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2017 (1) TMI 1568 - AT - Income TaxAddition of capital gain - assessee not fully disclosed the accrued capital gain - proof of considerations receipt - Held that:- The facts of the case of assessee are admittedly identical as have been decided in the case of Shri C.S. Atwal Vs CIT, Ludhiana [2015 (7) TMI 878 - PUNJAB & HARYANA HIGH COURT] issue of exigibility to capital gain in favour of the assessee and against the revenue wherein held as no possession had been given by the transferor to the transferee of the entire land in part performance of JDA so as to fall within the domain of Section 53A of 1882 Act. No addition on account of capital gain for which no consideration was received. - Decided in favour of assessee
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