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2014 (3) TMI 812 - DELHI HIGH COURT
Justification for taxability of LTCG – Date of acquisition of interest – Held that:- The assessee acquired possession of the plot on 12.12.2005 and sold through a registered sale deed dated 9.1.2008 - having regard to the findings recorded by the Tribunal, the assessee had acquired beneficial interest to the property at least 96% of the amount was paid i.e. by 3.10.1999 – Relying upon Madhu Kaul vs. CIT [2014 (2) TMI 1117 - PUNJAB & HARYANA HIGH COURT] – there is no need for interference in the order of the Tribunal – Decided against Revenue.