Long term capital gain - adopting the circle rate of sale ...

Case Laws Income Tax

October 21, 2022

Long term capital gain - adopting the circle rate of sale consideration - the benefit of the first proviso to Section 50C(1) of the Act has to be extended to the assessee and the rate prevailing as on the date of agreement should be considered for the purpose of computing the full value of consideration of such transfer. - AT

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Long term capital gain - adopting the circle rate of sale ...

Case Laws Income Tax

October 21, 2022

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