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Sale of flats - The AO, the CIT (A) and the ITAT have proceeded on an erroneous legal premise that the agreement entered into by the Assessee with the builder and the consequent sale of the flats by the builder on behalf of the Assessee was an adventure in the nature of the trade - taxable as long term capital gain - HC

Income Tax - Sale of flats - The AO, the CIT (A) and the ITAT have proceeded on an erroneous legal premise that the agre .....

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