https://www.taxtmi.com/highlights?id=3507 The economic reasons for insertion of Sec. 10(33) of the Act clearly shows that the source viz., transfer of capital asset being units of US 64 itself that has been excluded by the will of the Legislature and not the capital gain alone.- AT en-us Thu, 26 Apr 2012 10:53:53 +0530 Thu, 26 Apr 2012 10:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=3507 The economic reasons for insertion of Sec. 10(33) of the Act clearly shows that the source viz., transfer of capital asset being units of US 64 itself that has been excluded by the will of the Legislature and not the capital gain alone.- AT Highlights Income Tax Thu, 26 Apr 2012 10:53:53 +0530 https://www.taxtmi.com/highlights?id=3507