Whether profit earned from sale of land or building or both chargeable to capital gain tax?

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....stamp duty authorities will be considered as full value of consideration if the following conditions are satisfied - a) The asset transferred is land or building or both. b) Sale Consideration is less than the value as determined by the stamp duty authority for the payment of stamp duty. c) Stamp Duty value exceeds 105% of the consideration received or receivable on account of transfer. [App....