https://www.taxtmi.com/forum/issue?id=1976 The transferor's taxable receipt is the full value of consideration equal to guideline/stamp value for capital gains; Finance Act 2009's section 56(2)(vii)(b) deems the excess of guideline value over actual consideration as taxable income of the acquirer under income from other sources, creating an apparent overlap where the same differential may be taxed in both transferor's and transferee's hands. en-us Thu, 10 Jun 2010 18:32:55 +0530 Thu, 23 Jan 2025 15:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1976 The transferor's taxable receipt is the full value of consideration equal to guideline/stamp value for capital gains; Finance Act 2009's section 56(2)(vii)(b) deems the excess of guideline value over actual consideration as taxable income of the acquirer under income from other sources, creating an apparent overlap where the same differential may be taxed in both transferor's and transferee's hands. Discussion-Forum Income Tax Thu, 10 Jun 2010 18:32:55 +0530 https://www.taxtmi.com/forum/issue?id=1976