243 ITR 730(SC); R. N. Sons (P) Ltd. v. Appropriate Authority

330 ITR 455High Court#24678 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 147Section 148Section 148ASection 151Section 43CA

Issues it is cited on

section 43csection 43cacircle ratefull value of considerationdate of transferstamp duty valueprofits and gains of business or professionsection 43appeal before the tribunalprevious yeartransfersection 143

Judgments citing 243 ITR 730(SC); R. N. Sons (P) Ltd. v. Appropriate Authority

ACIT 32 1 MUMBAI, MUMBAI vs. SHUBHAM DYNAMIC REAL ESTAE DEVELOPERS LLP, MUMBAI

Accordingly the grounds raised by the revenue are dismissed

ITA 4476/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Dec 2024AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rahul Hakani, ARFor Respondent: Shri Bhangepatil Pushkaraj
Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 43C

…dy fixed at the time of allotment in the light of judgment of the Hon'ble Supreme Court in the case of DLF Universal Ltd. v. Appropriate Authority [2000] 110 Taxman 315/243 ITR 730, R.N. Soin & Sons (P.) Ltd. v. Appropriate Authority [2011] 11 taxmann.com 255/330 ITR 455 (Delhi). The CIT(A) thus observed that the date of agreement of transfer (by way of allotment of plots) is different than the date of transfer during the AY 2015-16 in question and hence the stamp duty value as on the date of agreement by way of allotment letter is to be considered as full value of consideration and not the stamp duty value as on…

ACIT, CIRCLE-60(1), NEW DELHI vs. BAL KISHAN GUPTA, GHAZIABAD

In the result, the appeal of the Revenue is dismissed while the appeal of the assessee is partly allowed

ITA 5111/DEL/2019[2015-16]Status: DisposedITAT Delhi29 May 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri Kanv Bali, Sr.DR
Section 143(3)Section 43C

…ent where the sale consideration is already fixed at the time of allotment in the light of judgment of the Hon’ble Supreme Court in the case of DLF Universal Ltd. vs. Appropriate Authority & anrs. 243 ITR 730(SC); R. N. Sons (P) Ltd. vs. Appropriate Authority 330 ITR 455(Del.). The CIT(A) thus observed that the date of agreement of transfer (by way of allotment of plots) is different than the date of transfer during the AY 2015-16 in question and hence the stamp duty value as on the date of agreement by way of allotment letter is to be considered as full value of consideration and not the stamp duty value as on t…

BAL KISHAN GUPTA,NEW DELHI vs. ACIT, CIRCLE-60(1), NEW DELHI

In the result, the appeal of the Revenue is dismissed while the appeal of the assessee is partly allowed

ITA 4974/DEL/2019[2015-16]Status: DisposedITAT Delhi29 May 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri Kanv Bali, Sr.DR
Section 143(3)Section 43C

…ent where the sale consideration is already fixed at the time of allotment in the light of judgment of the Hon’ble Supreme Court in the case of DLF Universal Ltd. vs. Appropriate Authority & anrs. 243 ITR 730(SC); R. N. Sons (P) Ltd. vs. Appropriate Authority 330 ITR 455(Del.). The CIT(A) thus observed that the date of agreement of transfer (by way of allotment of plots) is different than the date of transfer during the AY 2015-16 in question and hence the stamp duty value as on the date of agreement by way of allotment letter is to be considered as full value of consideration and not the stamp duty value as on t…

243 ITR 730(SC); R. N. Sons (P) Ltd. v. Appropriate Authority (330 ITR 455) — Cited in 3 Judgments | BharatTax