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2016 (5) TMI 699 - SUPREME COURT OF INDIA

2016 (5) TMI 699 - SUPREME COURT OF INDIA - TMI - Computation of capital gain - whether there is no valid transfer? - Held that:- HC order confirmed [2015 (7) TMI 482 - KARNATAKA HIGH COURT] no justification in concluding that there is no transfer of FAR relating to 1 acre 6 guntas during the relevant year. The Appellate Tribunal is also not justified in holding that no income has accrued during the year as no construction has taken place relating to such FAR. The reasons assigned by the Income .....

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