Case Law Details
Case Name : Smt. Vani Shree Vs ITO (ITAT Bangalore)
Appeal Number : ITA No. 383/Bang/2019
Date of Judgement/Order : 28/07/2022
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Bangalore
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Smt. Vani Shree Vs ITO (ITAT Bangalore)
Conclusion: Assessee had given permissive possession and not ‘legal possession’, as contemplated within the meaning of section 53A of the Transfer of Property Act. Therefore, the provisions of section 53A of the Tra
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