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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Premium for acquiring lease hold rights – payment made by the ...

Case Laws     Income Tax

July 11, 2014

Premium for acquiring lease hold rights – payment made by the assessee to the CIDCO represent transfer price of the land on lease hold basis and it cannot be contemplated as rent within the meaning of section 194-I - AT

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