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2009 (12) TMI 111 - HC - Income TaxOffences under sections 276AB read with 269UC and 269UL(2) – purchase of immovable property by central government – individual agreement entered into by husband and wife in respect of their individual shares - In the considered view the immovable property dealt with by accused Nos. 1 and 2 have been purchased by them under two different sale deeds and the same has been shown in their respective income-tax returns. Here, individual agreements have been entered into by accused Nos. 1 and 2 with accused No. 3 in respect of their individual shares. Therefore, the property that has been dealt with under the sale deed executed by accused Nos. 1 and 2 is not a single unit but two different undivided shares – Held that there is no violation of section 269UC
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