Case Law Details
Case Name : Lalit Kumar Kalwar Sarwar Vs ITO (ITAT Jaipur)
Appeal Number : ITA No. 379/JP/2018
Date of Judgement/Order : 30/05/2023
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Jaipur
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Lalit Kumar Kalwar Sarwar Vs ITO (ITAT Jaipur)
After analyzing the provisions of section 54F(1) of the Act, we find that in Explanation to section 54F(1), it is that net consideration means the full value of consideration received or accruing as a result of the transfer of the ca
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