https://www.taxtmi.com/caselaws?id=181070 The SC set aside the judgments of the HC and Tribunal, remitting the case back to the Tribunal for fresh consideration. The SC highlighted the absence of crucial facts such as possession details, sub-division records, and sale deeds, which are essential for determining a transfer under section 2(47)(v) of the Transfer of Property Act. The assessee was directed to provide relevant documents to ensure a comprehensive review of the capital gains assessment. The decision underscores the necessity of primary facts in property transaction evaluations. en-us Thu, 24 Jan 2008 00:00:00 +0530 Thu, 18 Jan 2024 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181070 The SC set aside the judgments of the HC and Tribunal, remitting the case back to the Tribunal for fresh consideration. The SC highlighted the absence of crucial facts such as possession details, sub-division records, and sale deeds, which are essential for determining a transfer under section 2(47)(v) of the Transfer of Property Act. The assessee was directed to provide relevant documents to ensure a comprehensive review of the capital gains assessment. The decision underscores the necessity of primary facts in property transaction evaluations. Case-Laws Income Tax Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181070