Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
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Assessment of LTCG – determination of sales consideration – sale consideration cannot be taken on the basis of cost of construction to the developer - to be determined on the basis of FMV as on the date of development agreement - AT
Assessment of LTCG – determination of sales consideration – sale consideration cannot be taken on the basis of cost of construction to the developer - to be determined on the basis of FMV as on the date of development agreement - AT
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