Agreement Date Matters, Not Registration Date – Section 50C Proviso Retrospective

ACIT Vs South India Research Institute Private Limited (ITAT Visakhapatnam)

Agreement Date Matters, Not Registration Date” – Visakhapatnam ITAT Holds s.50C Proviso Retrospective; Old MOU Saves Assessee from Crores in LTCG

Visakhapatnam ITAT in ACIT, Circle-1(1), Vijayawada vs. South India Research Institute Pvt. Ltd. (ITA No.243/Viz/2025, AY 2016-17, order dated 19.12.2025) dismissed Revenue’s appeal and upheld deletion of massive LTCG addition made u/

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