https://www.taxtmi.com/caselaws?id=409039 The Tribunal addressed four primary issues in the appeals filed by the parties. The disallowance under Section 14A was dismissed. For the cost of acquisition of shares, a fair market value of Rs. 270 per share was adopted. The deemed sale consideration under Section 50C was referred to the DVO for valuation. The deduction under Section 54F was allowed due to an escrow arrangement and a dispute with the builder. The Tribunal's decisions were based on judicial precedents and specific facts. en-us Tue, 01 Jun 2021 00:00:00 +0530 Mon, 28 Jun 2021 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409039 The Tribunal addressed four primary issues in the appeals filed by the parties. The disallowance under Section 14A was dismissed. For the cost of acquisition of shares, a fair market value of Rs. 270 per share was adopted. The deemed sale consideration under Section 50C was referred to the DVO for valuation. The deduction under Section 54F was allowed due to an escrow arrangement and a dispute with the builder. The Tribunal's decisions were based on judicial precedents and specific facts. Case-Laws Income Tax Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409039