Prakash Chandra Mukherjee Vs ITO (ITAT Ranchi)
Case ke facts
Property sale pe dispute tha. Taxpayer ne sale agreement ek date pe kiya, registry baad mein hui. Department ne registry ki date ka stamp value pakda, aur section 50C mein addition kar di.
Mudda (Issue)
Kya Section 50C ka agreement-date wala proviso pichle saalon pe bhi lagu hota hai?
Faisla (Held)
ITAT ne bola ki Section 50C ka proviso retrospectively apply nahi hoga. Matlab, AY 2013-14 ke liye registry ki date hi maani jayegi, agreement date ka benefit nahi milega.
Practical takeaway
Agar registry aur agreement mein time gap ho to section 50C ka naya proviso purane saalon pe nahi chalega. Sirf naye cases pe hi ye benefit hai.
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.