Liability to pay capital gains - taxable in the assessment of ...

Capital Gains Tax Liability Arises Upon Agreement Execution and Possession Transfer, Regardless of When Payment is Received.

August 22, 2014

Case Laws Income Tax HC

Liability to pay capital gains - taxable in the assessment of income for the assessment year when the agreement was entered into and possession was given - actual receipt of consideration is not material - HC

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Liability to pay capital gains - taxable in the assessment of ...

Capital Gains Tax Liability Arises Upon Agreement Execution and Possession Transfer, Regardless of When Payment is Received.

August 22, 2014

Case Laws Income Tax HC

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