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V Gupta   10 June 2021

Taxation on transfer of LLP share by partner to third party

A  is designated partner in LLP. There is land in the books of LLP shown as stock in trade. Partner A wants to dispose off his share to party other than the existing partners permissible under section 42 of the LLP Act

How valuation of share would be done and  tax implications in this case ? 

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