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Case Law Details

Case Name : Sushila Devi Meena Vs ITO (ITAT Jaipur)
Appeal Number : ITA No. 419/JP/2016
Date of Judgement/Order : 04/04/2018
Related Assessment Year : 2006-07
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Sushila Devi Meena & Ors. Vs ITO (ITAT Jaipur)

Conclusion –

Capital gain to be assessed in the hands of all the legal heirs who have inherited the land and also shared the sale consideration. Cost of acquisition has to be determined by considering relevant provisions of the Act

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