Sec. 45 by ashutoshteamlogic | Oct 13, 2023 | Direct Tax | 0 comments Sum received for giving up rights to buy a property is taxable under the head capital gains. Sukhwant Singh v. ITO – [2023] 153 taxmann.com 369 (Chandigarh – Trib.). Submit a Comment Cancel replyYour email address will not be published. Required fields are marked *Comment * Name * Email * Website Save my name, email, and website in this browser for the next time I comment.