Search: transfer pricing

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Section 143(3)4 Section 148(1)4 Section 1472 Section 1392 Section 12 Capital Gains2 Revision 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, as originally cast, did not contemplate a situation where the transfer of an immovable property (IP) is not accompanied by, for any reason, execution of transfer deed. This led to an anomaly inasmuch as for such transfers it is only the stated consideration that would hold. This was met by adding the words ‘or assessable’ after the word ‘assessed

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

ITA 134/JAB/2018[2012-13]Status: DisposedITAT Jabalpur