41 (Gujarat), Chintan Jadavbhai Patel v. ITO
91 Taxmann.com 426Supreme Court of India2018#8565 most cited
What is 41 (Gujarat), Chintan Jadavbhai Patel v. ITO authority for?
Where no evidence is brought on record to show that excess consideration was paid over and above the sale consideration recorded in the registered sale deed, the registered sale deed's consideration is considered correct and final.
13
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2022.
Also referred to as
Chintan Jadavbhai Patel · ITO v. Chintan Jadavbhai Patel · sale deed consideration · excess consideration · registered sale deed · onus of proof · revenue evidence · Gujarat High Court · Supreme Court