Determination of LTCG - Valuation u/s 50C - the cost of new asset is not less than the net...

Determination of LTCG - Valuation u/s 50C - the cost of new asset is not less than the net consideration, therefore, the whole of the capital gain is not chargeable to tax even if the capital gain is computed by taking the value adopted by the stamp authority. Hence, the assessee is entitled for exemption u/s 54F of the Act - AT .....

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