Date of transfer determines capital gains accrual, preventing substitution of subsequent higher transaction pricing.
Date of transfer determines capital gains accrual, preventing substitution of subsequent higher transaction pricing. Issue Whether an assessee is entitled to deduction under Section 10AA when deduction claims were disallowed by the Assessing Officer for non-compliance and lack of documentary evidence, but partly allowed by the CIT(A) without seeking a remand report or verifying submissions… Read More »