https://www.taxtmi.com/caselaws?id=775310 ITAT Hyderabad held that the capital gains addition made by the AO for AY 2015-16 was unsustainable. The land in question was originally sold by the assessee and family members in 2010, and capital gains from that transfer were already assessed in AY 2011-12. The subsequent sale deed in 2015 reflected a sale by the original buyer, not a fresh transfer by the assessee. The assessee's name appeared only to confirm the chain of title, and the Revenue's inconsistent treatment in similar cases was noted. Consequently, the addition for capital gains in AY 2015-16 was deleted and the appeal was allowed. en-us Fri, 18 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775310 ITAT Hyderabad held that the capital gains addition made by the AO for AY 2015-16 was unsustainable. The land in question was originally sold by the assessee and family members in 2010, and capital gains from that transfer were already assessed in AY 2011-12. The subsequent sale deed in 2015 reflected a sale by the original buyer, not a fresh transfer by the assessee. The assessee's name appeared only to confirm the chain of title, and the Revenue's inconsistent treatment in similar cases was noted. Consequently, the addition for capital gains in AY 2015-16 was deleted and the appeal was allowed. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775310