Sale of Sub-Tenancy Rights: Income from Other Sources or Capital Gains? Key Tax Implications u/ss 55(2) and 2(14).

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....Taxability of sale of sub-tenancy rights - Income from Other Sources OR Income from Capital Gains - when tenancy is recognised as capital asset within meaning of Section 55(2) , as to why sub-tenancy cannot be treated as capital asset more so , capital asset is so widely defined u/s 2(14)....