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capital reserve vs capital profit

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30 January 2009 can anybody explain the difference among capital receipts,capital profit and capital reserve
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CA Kishore Tallam

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CA Kishore Tallam (Expert)
14 April 2012 Capital Receipt: U sold a fixed asset for Rs. 100,000. This is a Capital receipt.
Capital Profit: Assume that cost of it is Rs. 70,000. Balance Rs. 30,000 is capital profit.
Capital Reserve: Assume u have purchased a company by paying less consideration, then the balance is capital reserve.
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