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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Capital gain - tax liability - transfer u/s 2(47) of asset - the ...

Case Laws     Income Tax

January 5, 2019

Capital gain - tax liability - transfer u/s 2(47) of asset - the assessee neither received any consideration nor possession is handed over to the GPA holder, therefore, section 2(47)(vi) has no application

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