https://www.taxtmi.com/highlights?id=6228 Application of income versus diversion of income at Source - There is no provision to tax a person on the basis of the deemed income for the purpose of capital gain tax. - HC en-us Thu, 13 Dec 2012 23:22:10 +0530 Thu, 13 Dec 2012 23:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6228 Application of income versus diversion of income at Source - There is no provision to tax a person on the basis of the deemed income for the purpose of capital gain tax. - HC Highlights Income Tax Thu, 13 Dec 2012 23:22:10 +0530 https://www.taxtmi.com/highlights?id=6228