Case Law Details
Case Name : Smt. Anita Sunil Mahajan Vs ACIT (ITAT Pune)
Appeal Number : ITA No.1859/PUN/2017
Date of Judgement/Order : 12/07/2021
Related Assessment Year : 2013-14
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Smt. Anita Sunil Mahajan Vs ACIT (ITAT Pune)
Definition of ‘relative’ for Specified Domestic Transactions (SDTs) should be as per Section 2(41) of Income Tax Act, 1961 and Section 56(2)(v) would not apply.
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