Sec.47(iii) of the Income Tax Act | Taxscan | Simplifying Tax Laws

Sec.47(iii) of the Income Tax Act

Relinquishment - Land - Common Utility Purpose - Regulatory Requirements - Taxable - Capital Gain - Business Income - ITAT - Taxscan

Relinquishment of Right in Land Earmarked for Common Utility Purpose as per Regulatory Requirements Not Taxable as Capital Gain or Business Income: ITAT [Read Order]

February 3, 2023

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