Section 50C, read with sections 2(14) and 45, of the Income-tax Act, 1961 - Capital gains - Special provision for full value of consideration in certain cases (Leasehold rights) - Assessment year 2007-08 - Whether section 50C will not be applicable while computing capital gains on transfer of leasehold rights in land and buildings - Held, yes [Para 5] [In favour of assessee]
