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Case Law Details

Case Name : In re Canoro Resources Limited (Authority for Advance Rulings-Income Tax)
Related Assessment Year :
Courts : Advance Rulings
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RELEVANT PARAGRAPH 

10.1 It is the common stand of both – the applicant and the Revenue, that the nature of income arising from the transfer of the applicant’s participating interest in Amguri block to the proposed partnership firm, shall be capital gains. Where they differ is regarding the mode of computation of that income. Whereas the applicant submits that sub-section(

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