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
Section 147Section 148
53A of the Transfer of\nProperty Act, 1882 (4 of 1882) : or\n(vi)\nany transaction (whether by way of becoming a member of. or\nacquiring shares in, a co-operative society, company or other\nassociation of persons or by way of any agreement or any\narrangement or in any other manner whatsoever) which has the effect\nof transferring
