Case Law Details
Case Name : ACIT Vs Sanjeev Agrawal (ITAT Indore)
Appeal Number : ITA No. 87/Ind/2021
Date of Judgement/Order : 9/05/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Indore
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ACIT Vs Sanjeev Agrawal (ITAT Indore)
ITAT Indore held that the deeming fiction created in section 50C cannot be extended to the provision of section 69 or 69B or any other of the Act in the case of purchaser to make the purchaser liable for tax.
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