Case Law Details
Case Name : Twinstar Jupiter Co-op. Hsg. Soc. Ltd. Vs ITO -12(2)(4) (ITAT Mumbai)
Related Assessment Year : 2005- 06
Courts :
All ITAT ITAT Mumbai
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Twinstar Jupiter Co-op. Hsg. Soc. Ltd. Vs ITO (ITAT Mumbai) – In the case of Sindh CHS Ltd (supra) the Hon’ble High Court made it clear that in the said case the bye-laws provide that the amount has to be paid by the transferor Member. In the present case, nowhere it is the case of the A.O. that there is a provision that only the transferor has to bear the amount of the transfer fees. We, further, find that nowhere it is the case of the A.O. that no commerciality is involved in the o
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