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Section 54F | Computation of holding period | Allotment date or Possession date
Case Law Details
- Case Name
- Nilam R. Kataria Vs ACIT (OSD) (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Ahmedabad
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Nilam R. Kataria Vs ACIT(OSD) (ITAT Ahmedabad)
The letter of allotment dated 15.02.2007 as appearing at Page 35/A clearly states the following “… land shall be allotted to you after being converted in NA and after execution of sale deed in favour of association and on payment of decided amount which may please be noted” Page 29A to 29AC of the Paper Book contained the sale deed against the sale consideration of said Rs.9,00,000/- in respect of the property in question. Page 29/A/A of the Paper Book gives the details of the payment made by the assessee where from it is evident that th...
