45(4) and 9B

Agar retiring partner ko hum kebal cash pay karte h to kya firm par capital gain lagega as per section 9B r/w sec45(4) ? 

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https://docs.google.com/document/d/1X1ajGjEVY4wZbL1uvniLWtgiYULFlcvDcY8iapyI0fc/edit?usp=sharing

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