Friday, March 8, 2019

Full value of consideration to compute capital gains u/s 45(3) is recorded value of assets on date of transfer: SC

IT: SLP dismissed against High Court ruling that for purpose of computing capital gains under section 45(3), value of assets recorded in books of firm on date of transfer would be deemed to be full value of consideration received or accrued as a result of transfer

from www.taxmann.com Latest Case Laws https://ift.tt/2EV4BPE
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