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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Transfer of capital or transfer of business - Sale of equity ...


Equity Share Sale in Private Company Deemed Business Income u/s 28(va) of Income Tax Act.

September 3, 2013

Case Laws     Income Tax     AT

Transfer of capital or transfer of business - Sale of equity shares of the private limited company - applicability of provisions of section 28(va) - transfer of management - non-compete agreement - held as Business income - AT

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