Capital gain arising on account of the succession of the firms - ...
No Restriction on New Partners in Firm Successions u/s 47(xiii) of Income Tax Act.
September 18, 2019
Case Laws Income Tax AT
Capital gain arising on account of the succession of the firms - scheme of succession u/s 47(xiii) - there is no prohibition for the introduction of new partners in the partnership firms before the date of succession. - AT
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