Case Law Details
Case Name : Ruchita Jindal Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 203/Mum/2023
Date of Judgement/Order : 17/05/2023
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Mumbai
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Ruchita Jindal Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that as per first proviso to section 56(2)(vii)(b), where date of agreement fixing amount of consideration for transfer of property and ate of registration is not same, the stamp duty value on the date of allotment is to be taken.
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