Case Law Details
Case Name : M/s. National Company Vs ACIT (Madras High Court)
Appeal Number : Tax Case Appeal Nos. 365 & 366 of 2009
Date of Judgement/Order : 08/04/2019
Related Assessment Year : 2004-05
Courts :
All High Courts Madras High Court
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M/s. National Company Vs ACIT (Madras High Court)
Conclusion: Assets received by the retiring partners of a firm through family arrangement did not amount to ‘transfer’ for the purpose of imposing capital gain, and therefore, the reconstitution of firm would not attra Please become a Premium member. If you are already a Premium member, login here to access the full content.
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