Capital gains - section 45(3) does not seek to substitute by any ...

Case Laws Income Tax

November 7, 2016

Capital gains - section 45(3) does not seek to substitute by any other figure the value agreed between the partners at which the asset is transferred by a partner to the firm. The ITO's actions are completely contrary to the scheme of the statute. - AT

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Capital gains - section 45(3) does not seek to substitute by any ...

Case Laws Income Tax

November 7, 2016

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