Case Law Details
Case Name : Gajanan Parshuram Khismatrao Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 817/Mum./2020
Date of Judgement/Order : 31/05/2023
Related Assessment Year : 2010–11
Courts :
All ITAT ITAT Mumbai
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Gajanan Parshuram Khismatrao Vs ITO (ITAT Mumbai)
ITAT Mumbai held that land was transferred to the builder/ developer at the time of execution of Development Agreement i.e. 18/01/2008 and accordingly, the same cannot be taxed in the year of agreement of sale i.e. A.Y. 2010-2011.
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