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Case Law Details

Case Name : Ashok Vadilal Patel Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2012-13
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Ashok Vadilal Patel Vs ITO (ITAT Ahmedabad)

The dispute between the assessee and the Revenue is, for the purpose of section 50C, which rate is to be deemed as full consideration for the sale of this property for purpose of section 48 of the Act ? According to the assessee, the rate should be adopted at Rs.200/- per sq.meter, which was settled between him and the vendee on the date of agreement i.e. 30.12.2010. On this day, even the stamp duty valuation authority has also fixed rate of Rs.140/-. Had the sale deed been execute

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