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Case Law Details

Case Name : Rohan Developers Pvt. Ltd. Vs Income-tax Officer (Bombay High Court)
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Rohan Developers Pvt. Ltd. Vs ITO (Bombay High Court)

According to petitioner, under Section 49(1)(ii) of the Act, cost of acquisition of the said property in the hands of seller is deemed to be the cost for which the said property was acquired by late Mrs. Dolly Jehangir Gazdar. It is also petitioner’s case that under clauses (29A) and (42A) of Section 2, the period of holding of late Mrs. Dolly Jehangir Gazdar, Mrs. Rhoda Rustom Framjee and Mr. Rustom Framjee are also to be included in the period of holding of seller for

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