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2 results for “transfer pricing”+ Section 115clear

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Key Topics

Section 143(3)4Section 148(1)4Section 1472Section 1392Section 12Capital Gains2Revision u/s 2632

SHRI VINOD KUMAR CHATE,JABALPUR vs. COMMISSIONER OF INCOME TAX-2, JABALPUR

ITA 60/JAB/2017[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1Section 139Section 143(3)Section 147Section 148(1)

section 50C. In fact, the land had been awarded to the assessee’s father (MC) in 1961 by the State Government, even as the title deed was executed only in 1987. The date of acquisition by him and, thus, the assessee (s. 49), is prior to 1981, so that it is the fair market value (fmv) as on 1.4.1981 that

INCOME TAX OFFICER, WARD-2 (3), JABALPUR vs. SHRI VINOD KUMAR CHATE, JABALPUR

ITA 134/JAB/2018[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1
Section 139
Section 143(3)
Section 147
Section 148(1)

section 50C. In fact, the land had been awarded to the assessee’s father (MC) in 1961 by the State Government, even as the title deed was executed only in 1987. The date of acquisition by him and, thus, the assessee (s. 49), is prior to 1981, so that it is the fair market value (fmv) as on 1.4.1981 that