In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes
Bench: Shri Manomohan Das & Shri Rakesh Mishra
X) for assessing the difference of actual consideration and FMV but said section has been incorporated in the Act by F Act 2017 w.e.f. 1/4/2017 but the transactions has took place earlier. 7. That Sir, from the above it is quite clear that one part of satisfaction note is on Survey proceeding and other part is in respect of property