Transfer - Capital Gains - the transfer of 78% of the undivided ...
Case Laws Income Tax
April 12, 2017
Transfer - Capital Gains - the transfer of 78% of the undivided right of the land took place in the previous year relevant to assessment year 1997-98. Thus the related capital gain is not exigible to tax in the year under consideration i.e. 2001-02. - AT
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