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Case Law Details

Case Name : Sidharth Chaudhary Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 890/Del/2020
Date of Judgement/Order : 19/01/2023
Related Assessment Year : 2014-15
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Sidharth Chaudhary Vs ITO (ITAT Delhi)

ITAT Delhi held that capital gain cannot be taxed in the hands of the person who sold the property as attorney of the owner. The same is taxable only in the hands of the owner of the property.

Facts- The assessment of

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