Sandhya Roy Vs ITO (ITAT Kolkata)
Case ke facts
Sandhya Roy ka case tha. Unhone ek Joint Development Agreement (JDA) ki wajah se capital gains ka dispute uth gaya. CIT(A) ne taxpayer ke against faisla diya tha.
Mudda (Issue)
JDA se hone wale capital gains par sahi tarike se tax lagana hai ya nahi.
Faisla (Held)
ITAT Kolkata ne CIT(A) ka order radd kar diya. Saara matter wapas bhej diya fresh decision ke liye. Matlab ab case phir se merits par dekha jayega.
Practical takeaway
Agar aapka JDA capital gains ka matter court mein hai aur poora sunwai nahi hua, toh ITAT wapas bhej sakta hai. Saare documents ready rakho, kyunki fresh merits par decide hoga.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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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: 2026-09-07.