https://www.taxtmi.com/highlights?id=2713 Capital gain - sale of proprietary concern - conditions of section 47(xiv) fulfilled - transaction has to be treated as a transfer within the meaning of section 47(xiv) and the surplus over the net worth is held to be exempt from income tax.... - AT en-us Thu, 19 Jan 2012 08:13:52 +0530 Thu, 19 Jan 2012 08:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2713 Capital gain - sale of proprietary concern - conditions of section 47(xiv) fulfilled - transaction has to be treated as a transfer within the meaning of section 47(xiv) and the surplus over the net worth is held to be exempt from income tax.... - AT Highlights Income Tax Thu, 19 Jan 2012 08:13:52 +0530 https://www.taxtmi.com/highlights?id=2713