Determination of value of assets transferred on Demerger / ...

Asset Transfer in Demerger: Value Determined by Written Down Value per Section 43(1), Explanation-6.

June 25, 2019

Case Laws Income Tax AT

Determination of value of assets transferred on Demerger / Succession - actual cost of the transferee company on the date of transfer is indicated in Section 43(1), explanation-6, is the written down value of the holding company.

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Determination of value of assets transferred on Demerger / ...

Asset Transfer in Demerger: Value Determined by Written Down Value per Section 43(1), Explanation-6.

June 25, 2019

Case Laws Income Tax AT

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