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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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
