Computation of capital gains on transfer of land to partnership ...

Capital Gains on Land Transfer to Partnership Firm: Section 50C Applies Without Substitution u/s 45(3.

March 13, 2019

Case Laws Income Tax AT

Computation of capital gains on transfer of land to partnership firm - invoking the provisions of section 50C - Once the price recorded in the joint venture’s books is treated as full value of consideration, the provisions do not permit substitution of any value so as to make the addition u/s 45(3).

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Computation of capital gains on transfer of land to partnership ...

Capital Gains on Land Transfer to Partnership Firm: Section 50C Applies Without Substitution u/s 45(3.

March 13, 2019

Case Laws Income Tax AT

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