Viral Chandresh Virvadia Vs ITO (ITAT Mumbai)
Case ke facts
Assessee ne tenancy rights transfer kiye. Department ne tax laga diya. FMV (fair market value) 01.04.2001 ko kitna tha, is par dispute tha. ITAT ne FMV wapas AO ko decide karne bhej diya.
Mudda (Issue)
Kya tenancy rights transfer taxable hai aur FMV kaise tay hoga?
Faisla (Held)
ITAT ne bola tenancy rights transfer taxable hai. Lekin FMV kitna tha, ye AO ko decide karne wapas bhej diya.
Practical takeaway
Agar tenancy rights transfer karte ho to FMV ka dhyan rakho. Proper valuation report ready kar ke submit karo, warna assessment ulta-pulta ho sakta hai.
Original report: taxguru.in
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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: 2026-09-12.