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Case Law Details

Case Name : The Commissioner of Income Tax Vs Splender Construction (Delhi High Court)
Related Assessment Year :
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CIT Vs Splender Construction (Delhi High Court)- When the land which was held as stock in trade for several years is converted into investment just before the sale, it can be said that the assessee did so to pay lesser taxes, and it amounts to furnishing inaccurate particulars, warring levy of penalty . If Merits Successively Rejected, Issue “Not Debatable.

IN THE HIGH COURT OF DELHI AT NEW DELHI

{ITA No. 197

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