2024 (8) TMI 1596

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....e Mr. D.K. Samal, Advocate For the Respondent : By Adv. - Mr. S.C. Mohanty, Senior Standing Counsel Mr. A. Kedia, Jr. Standing Counsel ORDER 1. Mr. Ray, learned senior advocate appears on behalf of appellant-assessee and submits, his client seeks to prefer appeal against order dated 10th July, 2024 of the Income Tax Appellate Tribunal (Cuttack Bench) in ITA no.21/CTK/2024 pertaining to assess....

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....-2013, when it has entered into the Joint Development Agreement no relief could be granted on this score to the assessee for taxation of capital gain in that year, however, it is also a matter of fact that the assessee has received the constructed portion of her share in the developed property in the year under appeal, therefore, the same has to be taxed in the hands of the assessee when the trans....