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Case Law Details

Case Name : Mahesh D. Saini Vs ITO (ITAT Mumbai)
Appeal Number : I.T.A. No.1929/Mum/2020
Date of Judgement/Order : 10/08/2022
Related Assessment Year : 2011-12
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Mahesh D. Saini Vs ITO (ITAT Mumbai)

Held that as per agreement, the assessee will hand over physical possession of the property only after the purchaser obtains Intimation of Disapproval. Hence, till the property is not transferred as per the terms of agreement, capital gain on

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