TMI BlogThe treatment given in the books of account is not a sole factor to determine the year in which land was...The treatment given in the books of account is not a sole factor to determine the year in which land was converted into ‘stock-in-trade’ but series of events undertaken, facts and circumstances of the case which are very much relevant while considering the year in which “capital asset” is converted into “stock-in-trade” - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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