Exemption u/s 10(38) - LTCG - point of transfer of shares - conversion of investment into stock in trade...

Exemption u/s 10(38) - LTCG - point of transfer of shares - conversion of investment into stock in trade or actual sale - Department is justified in computing the income tax on such long term capital gain at the rate of 20% in terms of Section 112(1)(c) which are the provisions of the Act applicable to the case of the assessee, the assessee being a non-resident .... - AT .....

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