https://www.taxtmi.com/highlights?id=68431 Deeming gift of immovable property - applicability of section 56(2)(vii) - gift of immovable property to appellant (done) prior to 1.10.2009 - Transfer Deed of lease hold rights executed and registered on 23.10.2010 was merely documents whose execution became necessary for creating a legal title. Assessee cannot be put to disadvantage on basis of this documents dated 23/10/2010, so as to say that there was transfer of interest on this date only. - AT en-us Thu, 23 Feb 2023 08:52:29 +0530 Thu, 23 Feb 2023 08:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68431 Deeming gift of immovable property - applicability of section 56(2)(vii) - gift of immovable property to appellant (done) prior to 1.10.2009 - Transfer Deed of lease hold rights executed and registered on 23.10.2010 was merely documents whose execution became necessary for creating a legal title. Assessee cannot be put to disadvantage on basis of this documents dated 23/10/2010, so as to say that there was transfer of interest on this date only. - AT Highlights Income Tax Thu, 23 Feb 2023 08:52:29 +0530 https://www.taxtmi.com/highlights?id=68431