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Anindya Dutta, Kolkata vs Assessee on 21 November, 2013

implies domain and control over a property. Capital asset includes every kind of property as generally understood. The definition of 'capital asset' under ... control over the apartments identified by him. The assessee was having legal right over the property and for this we have to note the definition
Income Tax Appellate Tribunal - Kolkata Cites 23 - Cited by 0 - Full Document
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