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Date of Sales / Purchase not to be excluded in Computing period of holding for Capital Gain

Case Name : Bharti Gupta Ramola Vs CIT (Delhi High Court)
Appeal Number : Income Tax Appeal No. 1234/2011
Date of Judgement/Order : 12/04/2012
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
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If willingness of developer to perform his obligations cannot be ascertained, there is no ‘transfer’ u/s 2(47)(v) r.w.s. 53A

Case Name : Binjusaria Properties Pvt. Ltd Vs ACIT (ITAT Hyderabad)
Appeal Number : ITA No. 157/Hyd/11
Date of Judgement/Order : 04/04/2014
Related Assessment Year : 2006- 07
Courts : All ITAT (14952) ITAT Hyderabad (630)
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No concealment penalty for denial of exemption U/s. 54F for non completion of purchase deal due to dispute

Case Name : Venkatesh Murthy Vs ITO (Karnataka High Court)
Appeal Number : I.T.A. Nos. 719 & 720 of 2007
Date of Judgement/Order : 04/04/2014
Related Assessment Year :
Courts : All High Courts (13951) Karnataka High Court (635)
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Capital gains not taxable on the basis of mere signing of development agreement

Case Name : Binjusaria Properties (P.) Ltd. Vs ACIT (ITAT Hyderabad)
Appeal Number : IT Appeal No. 157 of 2011
Date of Judgement/Order : 04/04/2014
Related Assessment Year :
Courts : All ITAT (14952) ITAT Hyderabad (630)
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Section 14A cannot be invoked when no exempt income was earned

Case Name : Commissioner of Income Tax Vs M/s Lakhani Marketing Incl. (Punjab and Haryana High Court)
Appeal Number : ITA No. 970 of 2008 (O&M)
Date of Judgement/Order : 02/04/2014
Related Assessment Year :
Courts : All High Courts (13951) Punjab and Haryana HC (457)
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Disallowance cannot be made U/s 14A if there is no tax-free income

Case Name : CIT Vs Lakhani Marketing (Punjab & Haryana High Court)
Appeal Number : ITA No. 970 of 2008 (O&M)
Date of Judgement/Order : 02/04/2014
Related Assessment Year :
Courts : All High Courts (13951) Punjab and Haryana HC (457)
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For the purpose of Section 158BD a satisfaction note is sine qua non -SC

Case Name : CIT Vs Calcutta Knitwears (Supreme Court of India)
Appeal Number :  Civil Appeal No. 3958-399 1 of 2014
Date of Judgement/Order :  12/03/2014
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Section 54F relief remains despite commercial use of residential house

Case Name : N. Revathi Vs ITO (ITAT Hyderabad)
Appeal Number : ITA No. 67/Hyd/2013
Date of Judgement/Order : 02/04/2014
Related Assessment Year : 2007- 08
Courts : All ITAT (14952) ITAT Hyderabad (630)
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S. 54EC – 6 Month Means 6 British calendar Months

Case Name : Aquatech Engineers Vs Additional Commissioner Of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 8029/Mum/2011
Date of Judgement/Order : 19/06/2013
Related Assessment Year : 2008- 09
Courts : All ITAT (14952) ITAT Mumbai (3584)
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Sec. 54EC- Six months means six calendar months and not 180 days

Case Name : Alkaben B. Patel Vs ITO (ITAT Ahmedabad)
Appeal Number : ITA No. 1973/Ahd/2012
Date of Judgement/Order : 25/03/2014
Related Assessment Year :
Courts : All ITAT (14952) ITAT Ahmedabad (1127)
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