TMI BlogConversion of a firm in Part-IX Company - resultant company is further merged with another company -...Conversion of a firm in Part-IX Company - resultant company is further merged with another company - violation of proviso to sec. 47 (xiii) r.w.s 47A(3) - The capital gain shall be assessed in the hands of successor company in the previous year in which violation had taken place - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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