SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE
ITA 625/IND/2019[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15
Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr
Section 143(3)Section 263Section 40A(2)(b)Section 54Section 54BSection 54FSection 54F(1)
50C, if the sale agreement was executed prior to the execution of registry and sale consideration was received through an account payee cheque in that case the guideline value as prevailed as on the date of execution of the sale agreement is to be consideration as full value of consideration. Thus, on the said principle, guideline value as prevailed
