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Introducing the “In Favour Of” filter in Case Laws.
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of ITAT adjudicated a property investment dispute involving a co-owner with 50% share. The assessee demonstrated investment sources through housing loan from SBI and personal savings, substantiated by bank statements showing stamp duty payment of Rs. 3,27,525 and additional payments to developer. The Tribunal found the investment sources adequately explained and not previously verified by the Assessing Officer (AO). Consequently, the case was remanded to the AO for comprehensive verification of investment sources, with the assessee's appeal allowed for statistical purposes, directing a de novo examination of the financial documentation.
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