Commissioner Of Income Tax vs Romesh Sharma

Authority: Supreme Court Date: 2011-03-30 AY: 1994-95 Section: 73 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.

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