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![Mere Transfer of Possession of Land to Developer under MoU not sufficient to prove ‘Sale’: ITAT Quashes Assessment solely based on TDS Statement [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Possession-of-Land-MoU-ITAT-TDS-Statement-Taxscan-1.jpg "Mere Transfer of Possession of Land to Developer under MoU not sufficient to prove ‘Sale’: ITAT Quashes Assessment solely based on TDS Statement [Read Order]")
Mere Transfer of Possession of Land to Developer under MoU not sufficient to prove ‘Sale’: ITAT Quashes Assessment solely based on TDS Statement [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has recently quashed an assessment merely based on TDS Statement under Form 26AS where the...