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ITAT Rules Gain from Relinquishing Booking Rights as Short-Term Capital Gain; Calculate Holding from MOU Date.

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Full Text of the Document

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....Gain from relinquishment of booking rights in the project - LTCG OR STCG - holding period of the asset - to be reckoned from the date of MOU or offer letter - ITAT found the transaction as short term in nature and to be taxed accordingly.....

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