Computation of capital gain - date of holding of property - ...
Capital Gains Tax: Holding Period Starts on Sale Deed Date, Not Occupation Certificate Date for LTCG Calculations.
May 25, 2019
Case Laws Income Tax AT
Computation of capital gain - date of holding of property - registered sale deeds OR completion/occupation certificate of the properties - Merely because the occupation certificate was issued by the competent authority at a later stage, for whatever may be the reason, it will not mean that the assessee was not held the property from the date of execution of the registered sale deeds - LTCG
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