Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Capital gain computation - ownership on property sold - Merely relying on the assumptions and just because the property was purchased by assesseeβs husband, it does not mean that there exists some kind of foul transaction and without bringing on record any cogent material to support the AOβs contention, AO cannot presume facts