Section 52 of ITA, 1961 : Section 52: [Omitted]
ITA, 1961
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Explanation using Example
Imagine Mr. Sharma sells a piece of land to Mr. Gupta for Rs. 10 lakhs, but the market value of the land is Rs. 20 lakhs. Prior to its omission in 1987, Section 52 of the Income-tax Act, 1961, could have applied to this transaction if the authorities believed that the s...
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