Case Law Details

Case Name : Pallonji M. Mistry Vs CIT (Bombay High Court)
Appeal Number : ITR No. 1 & 3 of 1994
Date of Judgement/Order : 11/02/2009
Related Assessment Year :
Courts : All High Courts (3783) Bombay High Court (680)

RELEVANT PARAGRAPHS:

3. At the threshold on behalf of the appellant, the learned counsel submits that the concept of ownership considering the provisions of the Transfer of Property Act read with Registration Act is different in the context of the provisions of the Income-tax Act. What is to be considered for the purpose of Income Tax Act are the provisions of section.

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Category : Income Tax (25488)
Type : Judiciary (10239)

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