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![Sale Consideration on Transfer of Allotment Right is Taxable under the head ‘Capital Gain’: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Sale-of-Shares-Tax-Scan.jpg "Sale Consideration on Transfer of Allotment Right is Taxable under the head ‘Capital Gain’: ITAT Delhi [Read Order]")
Sale Consideration on Transfer of Allotment Right is Taxable under the head ‘Capital Gain’: ITAT Delhi [Read Order]
In Satnam Overseas Exports v. DCIT, the Delhi bench of the ITAT has held that the right to receive a property is a valuable and a transferable right...