Capital Gains - There may be a document by which certain rights ...
No Capital Gains Tax Without Property Possession Transfer as Per Section 2(47)(v).
January 24, 2019
Case Laws Income Tax AT
Capital Gains - There may be a document by which certain rights were transferred but once the possession of property has not been handed over, the assessee does not become liable to pay capital gains tax on such transaction as the conditions laid down in section 2(47)(v) have not been fulfilled.
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