https://www.taxtmi.com/caselaws?id=27120 The High Court upheld the Tribunal's decision in a case concerning the computation of capital gains on the sale of properties. The Court affirmed that the consideration received by the assessee was accurately stated in the sale deeds, and payments made to the adoptive mother for void sales were not relevant to the sale consideration received by the assessee. The Court dismissed the Revenue's petition, emphasizing that the Tribunal's conclusion was based on factual findings and that the sale deeds accurately reflected the transactions, leading to the validation of the Tribunal's decision. en-us Mon, 28 Mar 1983 00:00:00 +0530 Wed, 10 Feb 2010 17:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27120 The High Court upheld the Tribunal's decision in a case concerning the computation of capital gains on the sale of properties. The Court affirmed that the consideration received by the assessee was accurately stated in the sale deeds, and payments made to the adoptive mother for void sales were not relevant to the sale consideration received by the assessee. The Court dismissed the Revenue's petition, emphasizing that the Tribunal's conclusion was based on factual findings and that the sale deeds accurately reflected the transactions, leading to the validation of the Tribunal's decision. Case-Laws Income Tax Mon, 28 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27120