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Full value of consideration cannot be replaced by FMV if it exceeds stamp duty value
Case Law Details
- Case Name
- Eldeco Infrastructure & Properties Ltd. Vs Commissioner of Income-tax, Delhi-IV (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- ITAT Delhi
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IN THE ITAT DELHI BENCH ‘B’
Eldeco Infrastructure & Properties Ltd.
v.
Commissioner of Income-tax, Delhi-IV
IT Appeal NO. 3677 (DELHI) OF 2011
[ASSESSMENT YEAR 2008-09]
MARCH 30, 2012
ORDER
Rajpal Yadav, Judicial Member
The assessee is in appeal before us against the order of Learned Commissioner dated 22.06.2011 passed for assessment year 2008-09 under section 263 of the Income-tax Act, 1961. The grounds of appeals taken by the assessee are not in consonance with Rule 8 of the ITAT’s Rules, they are descriptive and argumentative in nature. In brief, t...
