Case Law Details
Case Name : Kishorbhai Harjibhai Patel Vs ITO (Gujarat High Court)
Related Assessment Year : 2013-14
Courts :
All High Courts Gujarat High Court
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Kishorbhai Harjibhai Patel Vs ITO (Gujarat High Court)
In section 54F date of agreement to sell should be considered as date of transfer for computation of prescribed time limit
Conclusion:
Once an agreement to sell is executed in favour of some person, the said person gets a right to get the property transferred in his favour and, consequently, some right of the vendor is extinguished. Therefore, the agreement to sell which had been executed on 13th August 2010
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