Capital gain - tax liability - transfer u/s 2(47) of asset - the ...

Capital Gain Tax Not Applicable: No Consideration or Possession Transferred u/s 2(47) of Income Tax Act.

January 5, 2019

Case Laws Income Tax AT

Capital gain - tax liability - transfer u/s 2(47) of asset - the assessee neither received any consideration nor possession is handed over to the GPA holder, therefore, section 2(47)(vi) has no application

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Capital gain - tax liability - transfer u/s 2(47) of asset - the ...

Capital Gain Tax Not Applicable: No Consideration or Possession Transferred u/s 2(47) of Income Tax Act.

January 5, 2019

Case Laws Income Tax AT

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