Sec. 2(29B), Sec. 2(42B)

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 […]