Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of ITAT held that the sale deed was symbolic for transfer of ownership rights and the stated amount was merely the market value for stamp duty purposes. No evidence of cash receipt by the assessee was found to invoke penalty u/s 271D. Assessee's appeal allowed.
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