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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Capital gain u/s 45(4) in partnership firm on retirement of a ...

Income Tax

September 30, 2019

Capital gain u/s 45(4) in partnership firm on retirement of a partner - dissolution/reconstitution of partnership firm - the provisions of Section 45(4) would not be attracted on the retirement of the two partners and consequential allotment of their share in the assets in the Assessee Firm - HC

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