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Addition on capital gain - invocation of provisions of section 50C - Joint Venture (JV) Since the assessee has not received any consideration in lieu of any transfer of the capital asset there is no question of any capital gain in the hands of the assessee. Whatever capital gain has arisen it is only in the hands of Methodist Church in India and not in the hands of the assessee. - Tri

Income Tax - Addition on capital gain - invocation of provisions of section 50C - Joint Venture (JV) Since the assessee has not received any consideration in lieu of any transfer of the capital asset, .....

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