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Case Law Details

Case Name : Tirupati Developers Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2018-19
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Tirupati Developers Vs ACIT (ITAT Mumbai)

Introduction: The case of Tirupati Developers vs ACIT (ITAT Mumbai) revolves around the applicability of Section 50C of the Income Tax Act in determining capital gains from a redevelopment project. The Income Tax Appellate Tribunal (ITAT) in Mumbai rendered a crucial decision regarding the addition under Section 50C for income derived from the Project of Redevelopment under the head “Profit and Gains of Business or Profession” (PGBP). Let’s delve into a detailed analysis of the

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