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INCOME TAX OFFICER, PATNA vs. URMILA DEVI, PATNA

In the result, appeal of the revenue is dismissed

ITA 368/PAT/2023[2015-16]Status: DisposedITAT Patna11 Feb 2025AY 2015-16

Bench: Sri Sanjay Garg

Section 250Section 268ASection 45A

section 45A of the Act, which states that the capital gain in respect of specified agreement (Joint Development Agreement) would accrue on the date of completion of the project and not on the date of execution of the agreement. Therefore, he deleted the addition. I.T.A. No.:368/PAT/2023 Urmila Devi, AY : 2015-16 4. It is observed that in this revenue