Reopening of assessment - capital gain addition - transfer of ...
Capital Gains on Land Transfer: Deed Execution Date, Not Registration, Triggers Tax u/s 45 of Income Tax Act.
March 7, 2017
Case Laws Income Tax HC
Reopening of assessment - capital gain addition - transfer of land - the capital gain u/s 45 arises in the year of execution of deed and not when the same was registered with the office of the Sub-Registrar - HC
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