DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. M/S. AAKAR HOTELS, NAGPUR
In the result, appeal of the revenue is dismissed
ITA 47/NAG/2023[2013-14]Status: DisposedITAT Nagpur09 Jun 2025AY 2013-14
Bench: Shri V. Durga Rao, Hon'Ble & Shri K.M. Roy, Hon'Ble Accountant, Member
Section 147Section 148
53A of the Transfer of
Property Act, 1882 (4 of 1882) : or
(vi)
any transaction (whether by way of becoming a member of. or
acquiring shares in, a co-operative society, company or other
association of persons or by way of any agreement or any
arrangement or in any other manner whatsoever) which has the effect
of transferring or enabling
