171 ITR

Section 22, Section 261

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the assessee was the owner within the meaning of s. 22 of the IT Act, 1961, relating to the properties sold to outsiders in respect of which full sale consideration was received and possession was handed over but formal deeds of conveyance executed subsequent to the accounting year relevant to the assessment year under consideration ?

High Court Of Andhra Pradesh Nawab Mir Barkat Ali Khan vs. CIT Sections 22, 261 Asst. Year 1975-76, 1976-77 B.P.

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