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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Computation of capital gains - Existence of Transfer u/s ...


Understanding Transfer in Capital Gains: Possession Alone Isn't Enough Under Sec 2(47)(i) & Sec 53A Interpretation.

September 10, 2014

Case Laws     Income Tax     AT

Computation of capital gains - Existence of Transfer u/s 2(47)(i) - handing over possession of the property is not the sole ctriteria but one of the criteria to construe 'transfer' u/s 53A of the T.P. Act - AT

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