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Section 80I5 Section 801A2

DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. GRAPHITE INDIA LTD., KOLKATA

In the result, considering the discussions made above, the appeal filed by the Revenue is partly allowed and the cross objection filed by the assessee are dismissed

ITA 473/KOL/2018[2007-08]Status: DisposedITAT Kolkata13 Sept 2024AY 2007-08

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 144C(3)Section 62Section 801ASection 80I

53A of the Transfer of Property Act, 1882 will also fall within the ambit of transfer. Thus, on a conjoint reading of section 2(42A) and section 2(47)(v), makes it evidently clear that holding of property does not essentially mean holding of a property pursuant to an absolute deed. [Para 10] ■ The agreement between SIDCO and the assessee