Capital gain computation - transaction under consideration is ...
Capital Gain Computation for AOP Members: Section 50C Inapplicable, Section 45(3) Applies Under Income Tax Act.
August 24, 2020
Case Laws Income Tax AT
Capital gain computation - transaction under consideration is between the members of AOP - Deeming fiction - the provisions of section 50C of the Act are not applicable in the instant case and provision of section 45(3) of the Act will be applied. - AT
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