Case Law Details
Case Name : Shivdeep Tyagi Vs ITO (ITAT Delhi)
Appeal Number : ITA No.484/Del/2024
Date of Judgement/Order : 18/06/2024
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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Shivdeep Tyagi Vs ITO (ITAT Delhi)
Introduction: In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Delhi, in the case of Shivdeep Tyagi vs Income Tax Officer (ITO), clarified that the deeming provisions of Section 50C of the Income Tax Act, 1961, do not apply to leasehold rights. This decision
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