DETERMINATION OF COST OF ACQUISITION IN CERTAIN CASES

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..... company or a successor cooperative bank. By way of transfer referred to in clause (k) or clause (l), as the case may be, of subsection (1) of section 47. The cost of acquisition to the assessee of the shares in the amalgamating company or predecessor co-operative bank. 2. Transferable interest of partner referred to in section 42 of the Limited Liability Partnership Act, 2008 (6 of 2009). By way .....

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..... d in a demerger bears to the net worth of the demerged company or co-operative bank immediately before such demerger. 5. Original shares in the demerged company or a co-operative bank. By way of transfer in any manner. The cost of acquisition of the original shares held by the assessee in the demerged company immediately before the demerger as reduced by the amount as so arrived at under column (4 .....

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..... e to shares or any other security. By way of purchase of such right from another person. The aggregate of the amount of purchase price paid by the assessee to the person renouncing the right and the amount paid by the assessee to the company or institution, as the case may be, for acquiring the investment asset. 11. Sweat equity shares. By way of allotment or transfer, directly or indirectly, by a .....

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