CA Manish K Dhoot
(CA, B. Com, NCFM, CPCM)
(5015 Points)
Replied 08 October 2009
AS per Judgement of Chandigarh Tribunal in case of Mrs. Pushpa Sofat the holding period of previous owner is also counted.
This judgement is logical. Some Authors follow this judgement .
This judgement is Contradict with Income tax act.
As per Act Indexation will be available from the date in which assessee becomes the owner.
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
