Case Law Details
Case Name : Sri Suresh C. Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Bangalore
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Sri Suresh C. Vs Dy. CIT (ITAT Bangalore)
Perusal of the records shows that assessee entered into a JDA on 20-01-2013 and a supplementary agreement dt. 23-02-2004 with the developer. The share of 27 flats which were to be allotted to assessee was identified and it is shown as Item No. 2 in Schedule-B of the supplementary agreement. The admitted factual position is that the sum of Rs. 1,46,15,100/- was received as consideration of 14 flats by the assessee for giving up his rights in favour of the developer. The said sum was r
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