High Courts13 Dec 2011

The Commissioner of Income Tax-I Vs Radhe Developers

Gujarat High Court · (2012) 249 CTR 393 : (2012) 341 ITR 403 : (2012) 204 TAXMAN 543

Income Tax Act, 1961 — Section 2(47), 22, 32, 80IA(4F), 80IB(1)Sales of Goods Act, 1930 — Section 4(1), 5(1)Transfer of Property Act, 1882 — Section 53A