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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Partnership firm - in the case of dissolution of a firm, only ...

Case Laws     Income Tax

September 2, 2012

Partnership firm - in the case of dissolution of a firm, only the firm is taxable on capital gains on dissolution under Section 45(4) of the Income Tax Act, 1961 and not the partner - HC

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