[aaykarbhavan] S. 56(2)(vii)(b): Controversies Arising After Amendment By Finance Act 2013

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S. 56(2)(vii)(b): Controversies Arising After Amendment By Finance Act 2013

S. 56(2)(vii)(b), as substituted by the Finance Act 2013, provides that if immovable property is transferred for a consideration which is less than the stamp duty value, the difference is assessable as income in the transferee's hands. The authors have carefully studied this provision and raised several thought-proving questions as to its implications in the hands of the transferor and the transferee

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Regards,

 

Editor,

 

itatonline.org

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