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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Whether transfer of shares by the assessee is transfer of a ...


Court Rules Share Transfer is Capital Asset Transfer u/s 2(14), Not Business Transfer u/s 28(va.

September 28, 2013

Case Laws     Income Tax     HC

Whether transfer of shares by the assessee is transfer of a capital asset within the meaning of Section 2(14) of the Act or a transfer of business that falls within the ambit of Section 28(va) of the Act - decided against the assessee - HC

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