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        Case ID :
        Income Tax

        Taxability as capital gain or not - Surrender / transfer of...

        Transaction Not Taxed as Capital Gain: No Evidence of Tenancy Rights Sale or Transfer, ITAT Rules in Favor of Taxpayer.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Taxability as capital gain or not - Surrender / transfer of tenancy rights - Applicability of section 50C for valuation - The AO treated the transaction as a surrender of rights by the assessee and computed LTCG - The ITAT examined the terms of the tenancy agreements and found no evidence to support the conclusion that the transaction constituted a sale or transfer of ownership rights. They noted that the agreements were in accordance with the Maharashtra Rent Control Act, 1999, and there was no consideration passed between the parties. - Additions made as long term capital gains deleted.
                                Note: It is a system-generated summary and is for quick reference only.
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