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Capital gain accrues on relinquishment of rights in land to developer to get constructed area
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Corporate Tax
Capital gain accrues on relinquishment of rights in land to developer to get constructed area
Posted on
on
February 16, 2015
Tenet Tax Daily February 16 2015
By
tenettax-team
Corporate Tax
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No reassessment after 4 years to disallow sums paid to NR if assessee had already disclosed all material facts
Date of allotment of land would be its date of acquisition and not the date of sale deed to compute capital gains
