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    Income Tax

    Assessment of LTCG – determination of sales consideration – sale ...

    Long-term capital gains must use fair market value at development agreement date for accurate tax assessment.

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    Income TaxDecember 13, 2014Case LawsAT

    Assessment of LTCG – determination of sales consideration – sale consideration cannot be taken on the basis of cost of construction to the developer - to be determined on the basis of FMV as on the date of development agreement - AT

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