https://www.taxtmi.com/highlights?id=24964 Nature of the transaction - lease agreement or in the nature of transfer of capital assets - the leasehold right, given to SGL for a period of ten years, of the plant and machinery along with land and building, is not a 'capital asset' within the meaning of Section 2(14)(a) - HC en-us Sat, 26 Sep 2015 12:27:38 +0530 Sat, 26 Sep 2015 12:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24964 Nature of the transaction - lease agreement or in the nature of transfer of capital assets - the leasehold right, given to SGL for a period of ten years, of the plant and machinery along with land and building, is not a 'capital asset' within the meaning of Section 2(14)(a) - HC Highlights Income Tax Sat, 26 Sep 2015 12:27:38 +0530 https://www.taxtmi.com/highlights?id=24964