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2019 (4) TMI 677 - AT - Income TaxAddition towards gift - Sale of land - gift of shares and transactions relating to sale of land - Year of taxability - CIT (A) deleted the addition following the decision in the case of Krupeshbhai N Patel [2013 (4) TMI 922 - GUJARAT HIGH COURT] - HELD THAT:- transaction of transfer of land arose during Asst. Year 2009-10 and the impugned gift relating to Asst. Year 2008-09 - Addition of gift cannot be made in the A.Y. 2009-10. Decision in the case of COMMISSIONER OF INCOME TAX VERSUS KRUPESHBHAI N PATEL [2013 (4) TMI 922 - GUJARAT HIGH COURT] followed. -. Also see SMT. LALITABEN NARHARI PATEL [2016 (5) TMI 217 - ITAT AHMEDABAD]. According we do not find any infirmity in the order of CIT (A), accordingly, same is upheld. Consequently, the sole grounds of appeal of the revenue is therefore, dismissed.
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