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Income Tax

Addition on capital gains - the expenditure recorded by the...

Developer's Unrelated Business Expenses Not Deductible as Construction Costs for Capital Gains Calculation.

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Income TaxMarch 18, 2016Case LawsAT

Addition on capital gains - the expenditure recorded by the developer being business expenditure having no direct nexus with construction cannot be adopted as cost of construction for the purpose of capital gains in the hands of the assessee. - AT

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