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Case Law Details

Case Name : Assistant Commissioner of Income-tax Vs Om Prakash Goyal (ITAT Jaipur)
Appeal Number : IT Appeal No. 647 (JP) OF 2011
Date of Judgement/Order : 02/02/2012
Related Assessment Year : 2008-09
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IN THE ITAT JAIPUR BENCH ‘A’

Assistant Commissioner of Income-tax

V/s.

Om Prakash Goyal

IT APPEAL NO. 647 (JP) OF 2011

[ASSESSMENT YEAR 2008-09]

FEBRUARY 2, 2012

ORDER

R.K. Gupta, Judicial MemberPlease become a Premium member. If you are already a Premium member, login here to access the full content.

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4 Comments

  1. Rajesh says:

    Would there be any liability towards capital gains tax if half of the property was sold 20 years ago and agreement to sell was made and registerd , total consideration received and paid at the time of agreement to sell but the property was not freehold and hence not registered in the name of the purchaser.
    The property is now freehold and the portion sold can now be registered in th ename of the purchaser.
    Would the seller now need to pay any capital gains since no exchange of money has happened now and full consideration was paid 20 years ago.

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