SC: Confirmation of an Auction Sale Does Not Bar Judicial Scrutiny of Reserve Price Valuation  ||  Supreme Court Sets Aside Conviction of Four Men in a 1998 Gang Rape Case  ||  Supreme Court: Privy Purse Privileges of Princely Rulers are Not Enforceable Legal Rights  ||  Delhi HC: Repeated Court Summons May Distress and Re-Traumatize Child Sexual Assault Victims  ||  Jammu and Kashmir High Court: Labeling Someone as a Terrorist Associate Amounts to Defamation  ||  Delhi HC: Setting Aside or Altering a Judge’s Order by a Higher Court Doesn’t Affect Their Integrity  ||  Delhi High Court: Accused Cannot be Faulted For Smart Replies; Interrogator Must be Sharper  ||  Supreme Court: Belated Jurisdictional Challenge Impermissible After Participation in Arbitration  ||  Supreme Court: Failure to Prove Specific Overt Acts of Each Unlawful Assembly Member Not Fatal  ||  Supreme Court: Parental Salary Alone Cannot Determine OBC Creamy Layer Status    

ITAT: Unregistered Document Has No Evidentiary Value - (18 Jul 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Surat Bench has upheld the denial of capital gain exemption under Section 54 of Income-Tax Act, 1961, by holding that an unregistered document has no evidentiary value.

Tags : ITAT   UNREGISTERED DOCUMENT   CAPITAL GAIN EXEMPTION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved