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    Income Tax

    Long term capital loss/gain - loss on cancellation of flat...

    Long-term capital loss calculation affirmed after flat cancellation u/s 2(47)(vi); assessee's rights extinguished.

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    Income TaxJanuary 30, 2021Case LawsAT

    Long term capital loss/gain - loss on cancellation of flat booked - provisions of section 2(47) clause (vi) - extinguishment of assessee’s right in flat - the assessee has rightly calculated the long term capital loss upon the cancellation of letter of intent - AT

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