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Case Law Details

Case Name : Dimple Rajesh Oswal Vs ITO (ITAT Pune)
Related Assessment Year : 2016-17
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Dimple Rajesh Oswal Vs ITO (ITAT Pune)

ITAT Pune Deletes 56(2)(vii)(b) Addition: Flat Booked & Paid for in 2012, Registration in 2016 Irrelevant – Pre-Amendment Law Applies

In this case, Assessee , an individual, had booked a flat in February 2012 & made substantial payments (₹34.56 lakh out of ₹46.55 lakh) before 31.03.2013 based on an allotment letter. However, the sale deed

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