2023 (9) TMI 119

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..... rred as per the agreement - right conferred on the tranferee - possession as handed over in pursuance to the agreement for sale as contemplated under Section 53A of the TP Act - As deceided by HC matter is remitted to the Assessing Officer for the sole purpose of computation of capital gains under section 48 of the Act, after taking into account the value of 1/12th share in the landed property th .....

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