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    <title>Section 55(2)(a) Excludes Land from &quot;Cost of Acquisition&quot; in Income Tax Calculations.</title>
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    <description>LTCG - Legislature has intentionally not added word “land“ in the provision of Section 55(2(a) and therefore, the provision of section 55(2)(a)(ii) of the Act would not be applicable while valuing the “cost of acquisition“ of the land - AT</description>
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      <description>LTCG - Legislature has intentionally not added word “land“ in the provision of Section 55(2(a) and therefore, the provision of section 55(2)(a)(ii) of the Act would not be applicable while valuing the “cost of acquisition“ of the land - AT</description>
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