Bombay H.C : Received by the assessee as the sale consideration for transfer of incomplete building, would be termed as long term capital gains or short-term capital gains, in the hands of the assessee

High Court Of Bombay CIT, Panaji, Goa Vs. Hindustan Hotels Ltd. Assessment Year : 1996-97 Section : 2(29B),2(42B) D.G. Karnik And F.M. Reis, JJ. Tax Appeal No. 59 Of 2002 October 29, 2010 JUDGMENT D.G. Karnik, J. – This appeal is directed against the judgment and order dated 1-10-2001 passed by the Income-tax Appellate Tribunal…

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