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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Correct head of income - transfer of property as stock in trade ...

Case Laws     Income Tax

March 27, 2023

Correct head of income - transfer of property as stock in trade - Valuation - Application of provisions of section 50C - the AO and CIT(A) erred in applying provisions of section 50C of the Act and determination of full value consideration to compute short term capital gains from transfer of property. - Additions deleted - AT

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