Topic

sale deed

7 articlesLatest 8 hours ago
Indexed Cost of Construction | Sale Deed Omission Does Not Bar Capital Gains Claim When Corroborative Evidence Exists : ITAT Bangalore
Case Law Analysis
|Income Tax Appellate Tribunal

Indexed Cost of Construction | Sale Deed Omission Does Not Bar Capital Gains Claim When Corroborative Evidence Exists : ITAT Bangalore

The ITAT Bangalore ruled that the absence of building details in a sale deed cannot override credible documentary evidence - such as construction bills, lease agreements, and TDS records - proving actual construction for capital gains computation. This clarifies that tax authorities must evaluate substance over form, empowering property owners to claim indexed costs even when paperwork is incomplete.

CPC Order 7 Rule 11 | Plaintiff Must Value Suit at Sale Deed Amount Until Fraud in Power of Attorney Is Proven : MP HC Jabalpur
Case Law Analysis
|Madhya Pradesh High Court

CPC Order 7 Rule 11 | Plaintiff Must Value Suit at Sale Deed Amount Until Fraud in Power of Attorney Is Proven : MP HC Jabalpur

When a plaintiff challenges a sale deed executed through a power of attorney, courts require court fees to be calculated based on the deed’s stated value unless and until fraud in the underlying power of attorney is formally established. This ruling binds plaintiffs in property disputes to treat the sale deed as valid at the pleading stage, shifting the burden of proving fraud to later stages - impacting how property title suits are structured and funded.