Capital gain u/s 45 - Transfer of assets from partnership firm ...
High Court Rules Asset Transfer from Partnership to Private Company Exempt from Capital Gains u/s 45(4.
October 22, 2014
Case Laws Income Tax HC
Capital gain u/s 45 - Transfer of assets from partnership firm to Private limited company – section 45(4) is not attracted as the very first condition of transfer by way of distribution of capital assets is not satisfied - HC
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