ITAT: Date Of Allotment Is Relevant For Computing Holding Period And Capital Gain - (07 Jan 2022)
Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the date of allotment is relevant and not the date of Registration for the purpose of computing holding period and for the purpose of determining capital gain under the provisions of the Income Tax Act, 1961.
Tags : ITAT DATE OF ALLOTMENT DATE OF REGISTRATION
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