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Capital Gains On Transfer By Way Of Compulsory Acquisition Of An Asset - Sec. 45(5)

Income Tax - Capital Gains - 16 - SEC - 45(5): CAPITAL GAINS ON TRANSFER BY WAY OF COMPULSORY ACQUISITION OF AN ASSET Transfer of capital asset by way of compulsory acquisition under any law or the transfer is the one for which the consideration is d .....

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ssessee. (even part thereof) Period of holding shall be taken up to the date when asset was compulsorily acquired. Enhanced Compensation Taxable in the year in which it is received by the assessee. Nature of capital gain shall be same as the nature o .....

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