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Wednesday 6 July 2016

Registration of sale / transfer deed is not relevant factor to the matter of capital gain and related aspect. 1. CIT v. Poddar Cement (P.) Ltd. [1997] 226 ITR 625 (SC) 2. Mysore Minerals Ltd. - 239 ITR 775 (SC) 3. B.L. Sood - 245 ITR 727 (SC)


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