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of Capital gain - real owners of property/asst - 13 members of this society are the owners of the capital asset - Capital gain shall always be chargeable to tax only in the hands of the person who transferred their capital asset. In the present case, this society did not transfer anything, as it did not have ownership of the flat, owners of the flat were members of the society, the learned CIT(A) has correctly deleted the addition in the hands of the assessee- society. - AT
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