Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Valuation u/s 50C is a deeming provision and it extends only to land or building or both. - Rights in the land cannot be equated to land or building or both and therefore section 50C is not applicable on transfer of such rights.
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