Transfer u/s 2(47) - Exemption u/s 47(xiii) - partnership firm ...

Land Value as Loan Denied Exemption u/s 47(xiii) in Partnership to Company Transfer Case.

April 16, 2014

Case Laws Income Tax AT

Transfer u/s 2(47) - Exemption u/s 47(xiii) - partnership firm succeeded by a private limited company - Treating value of land as loan in hands of company amounts to an indirect transfer of property to the partners - exemption denied - AT

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Transfer u/s 2(47) - Exemption u/s 47(xiii) - partnership firm ...

Land Value as Loan Denied Exemption u/s 47(xiii) in Partnership to Company Transfer Case.

April 16, 2014

Case Laws Income Tax AT

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