https://www.taxtmi.com/highlights?id=66889 Capital gain - Addition u/s 50C - "transfer" u/s. 2(47) - Relevancy of date of sale deed - When section 2(47) of the Act specifically deals with “sale‟ under clause (i) to section 2(47) and of the “agreement to sale‟ of property under clause (v) then the assessee cannot plead of being covered under clause (ii) of section 2(47) dealing with the extinguishment of any right. - AT en-us Fri, 02 Dec 2022 17:41:17 +0530 Fri, 02 Dec 2022 17:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66889 Capital gain - Addition u/s 50C - "transfer" u/s. 2(47) - Relevancy of date of sale deed - When section 2(47) of the Act specifically deals with “sale‟ under clause (i) to section 2(47) and of the “agreement to sale‟ of property under clause (v) then the assessee cannot plead of being covered under clause (ii) of section 2(47) dealing with the extinguishment of any right. - AT Highlights Income Tax Fri, 02 Dec 2022 17:41:17 +0530 https://www.taxtmi.com/highlights?id=66889