ITAT Directs AO to Consider Circle Rate on Agreement Date for Tax Calculation

Tamal Kundu Vs ITO (ITAT Kolkata)

Unregistered Agreement vs. Sale Deed: Taxation Year; Unregistered Agreement in One Fiscal Year, Sale Deed in Another: When is Property Gain Taxed?; ITAT: Sale Transfer Incomplete Without Registered Deed; Directs AO to Consider Circle Rate on Agreement Date for Tax Calculation

Income Tax Appellate Tribunal (ITAT) Kolkata has recently addressed a crucial question regarding the year of taxation for immovable property acquired through an unregistered agreement to sell in one financial year and a registered sale deed in a subsequ

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