Clear finding of fact by Tribunal doesn’t require any interference of High Court

Sayed Sikander Vs PCIT (Telangana High Court) Telangana High Court held that Tribunal rightly held the addition of LTCG as execution of registered sale deed is valid transfer u/s 2(47)(V). Hence, as the finding of fact by the Tribunal is clear the same doesn’t require any interference. Facts- Appellant is an association under the Act having the status of ‘individual’. In the assessment (re-assessment) proceedings for the assessment year 2010-11, assessing officer added Rs.2,81,88,700.00 as long term capital gains vide the assessment order dated 22.01.2014 passed under Section 143(3) of t...