Capital gain - transfer of land within the meaning of Section ...
No Capital Gains Tax on Land Transfer: No Actual Transfer Occurred Under Development Agreement (Section 2(47)(v) Income Tax Act.
August 2, 2018
Case Laws Income Tax HC
Capital gain - transfer of land within the meaning of Section 2(47)(v) - As no transfer of the said land had taken place under the Development Agreement, the occasion to compute capital gains as proposed, would not arise.
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