Capital gains arising out of land acquisition compensation - ...

Case Laws Income Tax

August 28, 2020

Capital gains arising out of land acquisition compensation - date of accrual of capital gains for the purpose of Section 45 - capital gains shall be deemed to have accrued: (a) upon making of the award, in the case of ordinary acquisition referable to Section 16; and (b) after expiration of fifteen days from the publication of the notice mentioned in Section 9 (1), in the case of urgency acquisition under Section 17. - SC

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Capital gains arising out of land acquisition compensation - ...

Case Laws Income Tax

August 28, 2020

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