https://www.taxtmi.com/caselaws?id=325051 The Tribunal dismissed all Revenue's appeals, affirming that the agreement dated December 7, 1998, was not genuine, Section 45(4) was inapplicable, and conditions under Section 47(xiii) were met. Consequently, additions of Rs. 1,58,63,380 as capital gains and Rs. 21 lakhs and Rs. 23,50,000 as income from undisclosed sources were deleted. en-us Wed, 04 Nov 2015 00:00:00 +0530 Wed, 09 Mar 2016 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325051 The Tribunal dismissed all Revenue's appeals, affirming that the agreement dated December 7, 1998, was not genuine, Section 45(4) was inapplicable, and conditions under Section 47(xiii) were met. Consequently, additions of Rs. 1,58,63,380 as capital gains and Rs. 21 lakhs and Rs. 23,50,000 as income from undisclosed sources were deleted. Case-Laws Income Tax Wed, 04 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325051