Section 47(iv) & 47(v) - Transfer of a capital asset by a holding company to its 100% subsidiary company & vice versa

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..... its 100% subsidiary company provided the subsidiary company is an Indian Company. Cost to the previous owner POH of previous owner shall also be considered. 47(v) Transfer of a capital asset by a 100% subsidiary company to its holding company provided the holding company is an Indian Company. Cost to the previous owner POH of previous owner shall also be considered. * Section 47A : Withd .....

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