Monday, August 11, 2014

[aaykarbhavan] No transfer under sec. 2(47) if share in inherited property was transferred pursuant to Court decree




 

No transfer under sec. 2(47) if share in inherited property was transferred pursuant to Court decree

August 11, 2014[2014] 47 taxmann.com 190 (Bangalore - Trib.)
IT : Amount received by assessee pursuant to a Court decree in lieu of her share in self acquired property of father who died intestate, could not be said to result in 'transfer' attracting provisions of section 2(47)(i) or (ii)
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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