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Capital gain on sale of land - year of assessment - The present case is neither a case of sale nor...

Capital gain on sale of land - year of assessment - The present case is neither a case of sale nor exchange nor relinquishment or extinguishment of any right in the year 1994 or 1995. Infact, the registered sale deed document was executed by the assessee in favour of the purchaser on 29.08.2003 and therefore, the transfer had taken place in the A.Y. 2003-04. - AT .....

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