https://www.taxtmi.com/highlights?id=104722 Capital-gains liability under a development agreement requires factual verification where the sale deed and power of attorney indicate that the assessee acted only as the landowner's attorney holder. Because these documents were not produced before the lower authorities and required consideration alongside the Revenue's submissions, the liability was not decided on merits. The appellate order was set aside and the matter was remitted to the CIT(A) for fresh consideration of the documents and submissions. en-us Fri, 09 Oct 2026 10:57:18 +0530 Fri, 09 Oct 2026 10:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104722 Capital-gains liability under a development agreement requires factual verification where the sale deed and power of attorney indicate that the assessee acted only as the landowner's attorney holder. Because these documents were not produced before the lower authorities and required consideration alongside the Revenue's submissions, the liability was not decided on merits. The appellate order was set aside and the matter was remitted to the CIT(A) for fresh consideration of the documents and submissions. Highlights Income Tax Fri, 09 Oct 2026 10:57:18 +0530 https://www.taxtmi.com/highlights?id=104722