Case Law Details
Case Name : ITO Vs. Hemandas J. Pariyani (ITAT Mumbai)
Appeal Number : ITA No. 2508/Mum/2010
Date of Judgement/Order : 29/04/2011
Related Assessment Year : 1997- 98
Courts :
All ITAT ITAT Mumbai
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The issue is whether the amount received by the society and its member on account of transferable development rights is taxable under capital gains. The issue in dispute is covered by the decision of the ITAT in the case of Jethalal v DCIT wherein it was held that transferable development rights granted by
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