Case Law Details
Case Name : Sapnaben Dipakbhai Patel Vs ITO (ITAT Ahmedabad)
Appeal Number : ITA. No. 2414/Ahd/2013
Date of Judgement/Order : 13/01/2016
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Ahmedabad
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Sapnaben Dipakbhai Patel Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that on execution of agreement when the possession was also handed over, the transfer within the meaning of section 2(47)(v) and (vi) was complete and accordingly capital gain provisions gets applicable.
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