Articles by Namita Agarwal
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Taxability on Gift of Capital asset by a Company
Posted by Namita Agarwal
10 September 2024
411 Views
1. Sec. 47 on transfers not regarded as transfers states as follows: (iii) any transfer of a capital asset by an individual or a Hindu undivided family, under a gift or will or an irrevocable trust;
Legal Provisions on Reconstitution of a firm and its Tax Impact
Posted by Namita Agarwal
05 September 2024
675 Views
Any profits or gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D, 54E, 54EA, 54EB, 54F, 54G and 54H be chargeable to income-tax under the head "Capital gains"
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