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Case Digest: Capital gain on Property (Part -2)
Profits or gains arising from the transfer of an immovable property, held as a capital asset, are taxed under the head "Capital Gains”. The incidence...
![S. 52C is not applicable to Capital Gains arising out of the Transfer of Leasehold Property: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-2-Tax-Scan.jpg "S. 52C is not applicable to Capital Gains arising out of the Transfer of Leasehold Property: Bombay HC [Read Judgment]")