Cost inflation index - If the meaning given in s. 2(42A) is not ...
Income Tax
April 27, 2013
Cost inflation index - If the meaning given in s. 2(42A) is not adopted in construing the words used in s. 48, then the gains arising on transfer of a capital asset acquired under a gift or will will be outside the purview of the capital gains tax which is not intended by the legislature. - AT
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