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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Deduction u/s 54 - Date of transfer - Thus the date of agreement ...

Case Laws     Income Tax

February 7, 2013

Deduction u/s 54 - Date of transfer - Thus the date of agreement to sell can not be treated as date of transfer of immovable property. - With the execution of the agreement, it cannot be said that the appellant transferred any right in favour of the purchaser - HC

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