Case Law Details
Case Name : Tamojit Das Vs ITO (ITAT Kolkata)
Appeal Number : I.T.A. No. 1200/KOL/2024
Date of Judgement/Order : 03/10/2024
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Kolkata
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Tamojit Das Vs ITO (ITAT Kolkata)
ITAT Kolkata held that allotment letter given by the developer to the assessee way back in 2010 would be construed as an agreement of purchase between the developer and the assessee. Thus, addition u/s. 56(2)(vii)(b) of the Income Tax Act not survived.
Facts- The case of the asse
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