TMI BlogCapital gain - conversion of the partnership firm into company - the conditions laid down under section...Capital gain - conversion of the partnership firm into company - the conditions laid down under section 47(xiii) of the Act have been fulfilled in this case. Therefore, no capital gain is chargeable under the provisions of section 45(4) of the Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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