Taxability under the head “capital gain“ u/s 45 - receipt based or accrual based taxation - The fact...

Taxability under the head “capital gain“ u/s 45 - receipt based or accrual based taxation - The fact that the appellant assessee adopted a mechanism in the agreement that the transferee would defer the payments would not in any manner detract from the chargeability when the shares were sold. - HC .....

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