3 results for “capital gains”+ Section 47Aclear
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Bench: S.SUJATHA,VINEET KOTHARI
capital gain is to be charged in the hands of the successor company. The learned AR further submitted that except clause – (b) oF proviso to section 47(xiii), all the conditions are satisfied. 47. It will be relevant to reproduce section 47A
Bench: KRISHNA S DIXIT
capital gains tax liability to be fixed in the hands of successor company for the previous year in which the requirements or conditions of Clause (b) of Proviso to Clause(xiii) of Section 47 are not complied with vide Section 47A
