Long Term Capital Gain u/s 45 - transfer u/s 2(47) - scope of ...
Taxation of Long-Term Capital Gains: Section 45 and Transfer of Property in Joint Development Agreements Analyzed.
September 5, 2013
Case Laws Income Tax AT
Long Term Capital Gain u/s 45 - transfer u/s 2(47) - scope of the terms, accrual or arise - vacant land - the Society has entered into JDA on behalf of the Members under GPA - capital gain is taxable in the hands of members - AT
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