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TMI Blog2014 (9) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... e property and to the extent of the assessee's share – thus, the order of the Tribunal is upheld that Section 2(47) (v) is squarely attracted in the facts and circumstances of the present case – Decided against assessee. - Income Tax Appeal No. 336 of 2012 - - - Dated:- 10-7-2014 - S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the Appellant : Mr. Nishit Gandhi i/b Sameer G. Dalal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one constructed flat of 700 sq.ft. from M/s. Karasha Constructions Pvt Ltd, as consideration. 4. We need not consider any other clauses in the agreement including when the plot had to be handed over for the purpose of applicability of the provisions in question. What is material to note is the Appellant/assessee's own stand that the developer's took possession of the land and started d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erverse. We do not see as to how any larger question and which is really not arising from these admitted facts can be raised before us or termed as substantial question of law. We are of the opinion that the concurrent findings of fact do not suffer from any error of law apparent on the face of record or perversity so as to warrant admission. This appeal is, therefore, dismissed. 7. We do not t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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