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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Capital gain - taking over of the assets from the firm to the ...

Income Tax

May 11, 2016

Capital gain - taking over of the assets from the firm to the company - it is clear that the vesting of the property in the private limited company is not consequent or incidental to a transfer. There is no transfer of capital assets as contemplated by section 45(1) - HC

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