Unregistered Collaboration agreement will not qualify for "tranfer" of capital asset u/s 2(47)(v) for charging capital gains under Income Tax Act,1961.
Last updated: 20 January 2021
Court :
ITAT New Delhi
Brief :
This appeal is filed by the assessee against the order of the ld. CIT (Appeals)-32, New Delhi, for the Assessment Year 2007-08 dated 09th December, 2016.
Citation :
ITA. No.1745/Del/2017
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Published in Income Tax
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