Full value u/s 46(2) - Calculation of Asset value - shareholder ...
Case Laws Income Tax
December 7, 2011
Full value u/s 46(2) - Calculation of Asset value - shareholder on the liquidation of Company receives assets from the Company with the liabilities attached should be taken full value of the asset as reduced by the amount paid by the shareholder for discharging the liability... - HC
View Source