TMI BlogLTCG on compulsory acquisition - In the absence of notification the benefit under section 96 of RFCTLARR...LTCG on compulsory acquisition - In the absence of notification the benefit under section 96 of RFCTLARR Act 2013, cannot be extended to the assessee. In our view the exemption is required to be specifically granted by the statute and it cannot be inferred or drawn. It is the duty of the assessee to make out his case unequivocally, if wanted to get the benefit of exemption that the exemption provided under section 96 of the RFCTLARR Act 2013 is applicable to the assessee.Therefore, the assessee ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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