Section 47(xvii) - Any transfer of a capital asset, being share of a Special Purpose Vehicle (SPV) to a business trust

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..... ady Reckoner - Income Tax - Section 47(xvii) :- Any transfer of a capital asset, being share of a Special Purpose Vehicle (SPV) to a business trust Section .....

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..... le (SPV) to a business trust in exchange of units allotted by that trust to the transferor. Shares of SPV The COA of units of Business Trust in hands of shareholder of SPV shall be .....

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