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Gift Mistakenly Executed as Sale Deed to Daughter-in-Law; No Capital Gain Calculated Due to Lack of Payment.

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....Capital gain on property gifted - Execution of sale deed instead of gift deed wrongly in favor of Daughter in law (DIL) - DIL has not paid the amount as mentioned in the sale deed - No capital gain can be computed in respect of the sale deed executed in favour of Donee as it is only a gift to close relative and not a sale - AT....