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    <title>Separate Capital Gains Calculation Required for Land and Building Held Over and Under 36 Months Respectively.</title>
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    <description>When there is a transfer of capital asset being land together with building and where the land is held for a period of more than 36 months and the building held for less than 36 months, the capital gain on land and building has to be bifurcated as one relating to land and the other relating to building - AT</description>
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    <pubDate>Tue, 31 Mar 2015 20:02:40 +0530</pubDate>
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      <description>When there is a transfer of capital asset being land together with building and where the land is held for a period of more than 36 months and the building held for less than 36 months, the capital gain on land and building has to be bifurcated as one relating to land and the other relating to building - AT</description>
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