Commiioner Of Income Tax vs Romesh Sharma

Authority: Supreme Court Date: 2012-09-04 AY: 1994-95 Section: 80HHC Acts: Income Tax Act 1961 Result: Assessee Citation: (2012) 82 CCH 361 ISCC (2012) 210 TAXMAN 260 (SC) : (2013) 354 ITR 229 (SC) : (2013) 88 DTR (SC) 216 Justices: S. H. KAPADIA CJI & MADAN B. LOKUR, J. Appeal No: CIVIL APPEAL Nos. 6093-6094 of 2008
Whether leasing rights can be considered 'goods' and whether transfer of such rights would constitute 'sale' for the purpose of Section 80HHC deduction --- Held: Yes, following precedent.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart