Capital gain - 'Transfer' - in the absence of any recital in the ...

November 29, 2022

Case Laws Income Tax HC

Capital gain - 'Transfer' - in the absence of any recital in the aforesaid three documents, much less any recital to the effect that possession of the property in question was delivered in part performance of the contract, the three documents executed by the petitioner cannot be construed or treated as constituting a 'Transfer' within the meaning of Section 2(47)(v) of the IT Act. - HC

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Capital gain - 'Transfer' - in the absence of any recital in the ...

November 29, 2022

Case Laws Income Tax HC

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