Case Law Details
Case Name : DCIT Vs Deepak Shashi Bhusan Roy, (ITAT Mumbai)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Mumbai
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DCIT Vs Deepak Shashi Bhusan Roy (ITAT Mumbai)
The coordinate bench of Tribunal in Anita D. Kanjani (supra) held that in order to determine the nature of asset income of section 2(42A), holding period is to be computed from date of issue of allotment letter and not from the date when agreement to sell was registered. The Hon’ble Karnataka High Court in case of CIT Vs A. Suresh Rao (supra) held that it is not necessary; the assessee should be the owner of the asset, with a registered deed of conveyance confirming the title on him. In t
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