Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Addition of amounts recoverable from members - development rights in property - The expenditure towards the entire redevelopment should be borne by the assessee including for those flats to be allotted to the members because that is the consideration paid to the members for transferring the rights in the flats. - No merit in the contention of the revenue that the cost of construction should be borne by the members - CIT(A) rightly deleted the additions - AT
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