Case Law Details
Case Name : Rukiyabanu Gullam Mohiuddin Ahmedji & Anr. Vs CIT (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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The facts are that the assessee along with 7 other co-owners entered into development agreement dated 27-12-2007 with M/s Jiva Builders and Developers for development of Slum i.e. the property of the assessee under Slum redevelopment scheme wherein the developer was required to obtain all sanctions, consent of payments and of slum dwellers, occupiers etc. as well as permissions, plans and lay out sanctioned from local authorities and government. Unless and until, such plans and layout first approve and signed by the land owners the develop
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The observations on Revenue’s stance as recorded in sub-paragraphs (b) and (c) under the head- “XVII. Registration under TP Act not necessary for tax ability of income “, relying on the Sc Judgment in Podar Cemet’s case call for a pointed attention, For an analytical study of that Judgment, and independent viewpoints shared, anyone , if so care to, may have to look up and mindfully read through the write-up displayed on this website itself. itself.
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