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The Dy./Asst. Commissioner of Vs. Shri C. Krishnan

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2007)108ITD16(Chennai)

..... august 20, 1981, a final agreement was drawn up and there was again a re-alignment of family properties. the assessee claimed that the agreements dated august 19, 1980, and june 20, 1981, were in pursuance of a family arrangement and, hence, the capital gains from these transactions could not be assessed to capital gains tax. ..... treating her to be a son at the partition of the joint family property however, the legislature was conscious that prior to the enforcement of the amending act partitions will already have taken place in some families and arrangements with regard to the disposition of the properties would have been made and marriage expenses would have ..... (ii) shall apply to a daughter married prior to or to a partition which had been effected before the commencement of the hindu succession (andhra pradesh amendment) act, 1986.12. the hon'ble apex court has considered the issue regarding the preliminary decree which has already been passed prior to the amended provisions and the high .....