TMI BlogCapital gain - exchange of flats - assessee has exchanged the existing flat with a new flat plus...Capital gain - exchange of flats - assessee has exchanged the existing flat with a new flat plus compensation amount. Under sec. 2(47) of the Act, the expression “transfer” includes exchange also. - capital gain to be determined - Assessee is eligible for Exemption u/s 54 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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