Capital gain - Addition u/s 50C - "transfer" u/s. 2(47) - ...

Case Laws Income Tax

December 2, 2022

Capital gain - Addition u/s 50C - "transfer" u/s. 2(47) - Relevancy of date of sale deed - When section 2(47) of the Act specifically deals with “sale‟ under clause (i) to section 2(47) and of the “agreement to sale‟ of property under clause (v) then the assessee cannot plead of being covered under clause (ii) of section 2(47) dealing with the extinguishment of any right. - AT

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Capital gain - Addition u/s 50C - "transfer" u/s. 2(47) - ...

Case Laws Income Tax

December 2, 2022

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