S. 45 : Capital gains-Land-Joint Development Agreement-Possession of land only for purposes of development-No transfer of land in 2008-Order of Tribunal is reversed. [S. 2(47)(v), Transfer of Property Act, 1882, S. 53A]
Margrit Goverdhan (Mrs.) v. ITO (2023)458 ITR 91 (Karn.)(HC) Arvind Goverdhan (Dr.) v. ITO (2023)458 ITR 91 (Karn.)(HC) Monika Goverdhan (Mrs) v. ITO (2023)458 ITR 91 (Karn.)(HC) Anita Goverdhan Loebbert (Mrs) v. ITO (2023)458 ITR 91 (Karn.)(HC) Editorial : Order of Tribunal in ITO v. Arvind Goverdhan (Dr.) (2018) 61 ITR 159 (Bang)(Trib) is reversed.