Capital gain tax liability - The power and control of land was ...

Unregistered GPA Agreement Does Not Trigger Capital Gain Tax u/s 2(47)(v) of Income Tax Act.

May 10, 2018

Case Laws Income Tax AT

Capital gain tax liability - The power and control of land was conferred on the builder/ developer under GPA - since the agreement was not registered, there cannot be a transfer within the meaning of section 2(47)(v) - AT

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Capital gain tax liability - The power and control of land was ...

Unregistered GPA Agreement Does Not Trigger Capital Gain Tax u/s 2(47)(v) of Income Tax Act.

May 10, 2018

Case Laws Income Tax AT

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