Capital gain - transfer - the transaction entered into by the ...
Capital Gains Tax Triggered by Initial Transaction Year for Immovable Property, Regardless of Completion Status.
May 23, 2016
Case Laws Income Tax AT
Capital gain - transfer - the transaction entered into by the parties herein, which have the effect of transferring or enabling the enjoyment of any immovable property, then capital gains would be taxable in the year in which the transactions were entered into even if the transfer of the immovable property was not effective or complete under the general law. - AT
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