Dhartivarsha Estate Holders Pvt. Ltd. Vs ITO (ITAT Ahmedabad)
Case ke facts
Yah case ek real estate company ka tha. Land conversion hua aur uski stamp value zyada nikli, kyunki conversion ke paise khud buyer ne diye the. Department ne high stamp value ko pakad ke addition kar di under Section 56(2)(x).
Mudda (Issue)
Kya buyer ke paise se land conversion value ko addition maana jaa sakta hai?
Faisla (Held)
ITAT ne addition hata di. Bola ki jab conversion ka kharcha buyer ne uthaya hai to assessee par yeh value ka addition nahi banta.
Practical takeaway
Land sale mein agar buyer direct kharcha uthata hai (like conversion charges), to wo assessee ki taxable income nahi bani samjhi jayegi.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-19.