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    <title>Capital Gains / Income from Other Source pertaining to Transfer of Tenancy Right</title>
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    <description>The document queries whether a higher stamp duty valuation must be treated as the deemed consideration for capital gains for the seller and whether the excess over agreement value may be treated as income from other sources for the buyer, and whether those fiscal characterisations extend to transfers of tenancy by asking if such transfers qualify as immovable property for these rules.</description>
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      <description>The document queries whether a higher stamp duty valuation must be treated as the deemed consideration for capital gains for the seller and whether the excess over agreement value may be treated as income from other sources for the buyer, and whether those fiscal characterisations extend to transfers of tenancy by asking if such transfers qualify as immovable property for these rules.</description>
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