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Case Law Details

Case Name : Ishvakoo Grand Plaza Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 4537/Del/2017
Date of Judgement/Order : 10/05/2023
Related Assessment Year : 2013-14
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Ishvakoo Grand Plaza Vs DCIT (ITAT Delhi)

ITAT Delhi held that to burden assessee with capital gain arising out of transfer of immovable property or an interest in it, the cost of acquisition is necessarily to be established. Here, cost of acquisition of so called right of preemption is considered as NIL. He

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