Central Government notifies the transfer of capital asset under plan approved by Central Government from Air India Limited - 104/2021 - Income Tax Act, 1961
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Transfer under section 47 clause viiaf: Air India to Air India Assets Holding notified, effective from assessment year 2022 23. Notification invokes clause (viiaf) of section 47 to notify a transfer of capital assets from Air India Limited to Air India Assets Holding Limited under a Central Government-approved plan, identifying the transferor and transferee, and stating the notification takes effect from 1 April 2022 and applies to the assessment year 2022-2023 and subsequent assessment years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transfer under section 47 clause viiaf: Air India to Air India Assets Holding notified, effective from assessment year 2022 23.
Notification invokes clause (viiaf) of section 47 to notify a transfer of capital assets from Air India Limited to Air India Assets Holding Limited under a Central Government-approved plan, identifying the transferor and transferee, and stating the notification takes effect from 1 April 2022 and applies to the assessment year 2022-2023 and subsequent assessment years.
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