I-T - If assessee is not owner of property of which he acted as GPA holder, and no profit arises on executing sale deed by assessee and neither any capital asset is transferred, then no capital gains is taxable in hands of assessee: ITAT

Byline: TIOL News Service 2024-TIOL-1331-ITAT-JAIPUR IN THE INCOME TAX APPELLATE TRIBUNAL BENCH 'SMC' JAIPUR ITA No. 1005/JP/2024 Assessment Year: 2009-10 SHRI SUSHIL KUMAR JAIN VILLAGE: SANJARIA, POST: THIKARIA VIA: BHANKROTA, [...]