capital gain
Pankaj Agrawal (9 Points)
27 April 2019
how "reduction in share capital" is said to be transfer u/s 2(47)?
2 Replies
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(193844 Points)
Replied 27 April 2019
CA Shikha Sharma
(Ceo)
(3869 Points)
Replied 27 April 2019
Section 2(47) is containing an inclusive definition and inter alia, it provides that relinquishment of an asset or extinguishment of any right there in amounts to a transfer of a capital asset.
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