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Income Tax | Section 56(2)(x) Not Applicable to Transfer of Tenancy Rights: ITAT Mumbai

7 Oct 2026 · 7 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Mumbai holds Section 56(2)(x) inapplicable to transfer of tenancy rights as such rights are distinct from land or building. The post Section 56(2)(x) Not Applicable to Transfer of Tenancy Rights: ITAT Mumbai appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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