Capital gain computation - determination of full value of consideration - correct value of consideration...

Capital gain computation - determination of full value of consideration - correct value of consideration - A machinery provision has been introduced by way of Section 50D of the Act. Though the said provision has come into effect from 1.4.2013, it certainly throws some light on the mode of computation under Section 48 of the Act. In the circumstances, we are of the considered opinion that the guidance value of the land or the guidance value of the building would be appropriate mode to determine ..... .....

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