Taxability of long term capital gain - Section 2(47)(v) of the ...

Case Laws Income Tax

September 29, 2020

Taxability of long term capital gain - Section 2(47)(v) of the Act clearly stipulates that transfer of the immovable property comes into effect when possession of the property is handed over coupled with part performance of the contract of the nature referred to in section 53A of the Transfer of Property Act, 1882. - AT

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Taxability of long term capital gain - Section 2(47)(v) of the ...

Case Laws Income Tax

September 29, 2020

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