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Section 234E Fees for each purchased flat justified for delay in and for non-filing of Form 26QB
Case Law Details
- Case Name
- M/s. Cornerview Construction & Developments Pvt. Ltd. Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Mumbai
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M/s. Cornerview Construction & Developments Pvt. Ltd. Vs ACIT (ITAT Mumbai)
Now, coming to the primary contention of the learned Authorised Representative that all the transactions relating to purchase of flats should be taken as a single transaction for the purpose of filing the IDS statement and computing fee under section 234E of the Act, we do not find any merit in such contention. On a perusal of the allotment letter dated 29th October 2015, a copy of which is placed in paper book and, more particularly, Annexure-B to the said letter reveals that the details and description of each of...
