Income Tax - Case Law - Administrator of Estate of Late Mr. E. F. Dinshaw Versus Income Tax Officer, Mumbai 2013 (8) TMI 632 - ITAT MUMBAI

Applicability of provisions of section 50-C of the Act - Date of agreement versus date of excution of agreement (i.e. conveyance deed) Held that - Relying upon the decision in the case of M. Siva Parvathi Ors 2009 (10) T.......... Income Tax - Case Law