Capital gains.

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..... red to in clause (d) or clause (e) of sub-section (1) of section 47, if before the expiry of a period of eight years from the date of transfer of the investment asset,— (i) the parent company, or its nominee, ceases to hold the whole of the share capital of the subsidiary company; or (ii) the investment asset is converted by the transferee into, or treated by it as, its business trading asset; (b) .....

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..... laid down in the said sub-section (5) is not complied with. (f) the amount of deduction allowed under sub-section (1) of section 55, if any of the conditions specified in sub-section (6) of the said section is not complied with. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanageme .....

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