Case Law Details
Case Name : Ranjit Shivram Raut Vs ITO (ITAT Mumbai)
Appeal Number : ITA No.1902/MUM/2020
Date of Judgement/Order : 16/11/2022
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Mumbai
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Ranjit Shivram Raut Vs ITO (ITAT Mumbai)
ITAT Mumbai held that mere presumption that plots are intended for further sale and hence plots were stock-in-trade doesn’t make the claim satisfying as the assessee failed to prove the same by way of evidences.
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