https://www.taxtmi.com/highlights?id=19932 When the Fair Market Value of the asset as on date of dissolution of the partnership firm is deemed to be the full value of consideration received or acquired as a result of transfer, the Fair Market Value shall be the cost of acquisition in the hands of the transferee/the partners who received the property/capital asset. - AT en-us Fri, 05 Sep 2014 20:34:18 +0530 Fri, 05 Sep 2014 20:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19932 When the Fair Market Value of the asset as on date of dissolution of the partnership firm is deemed to be the full value of consideration received or acquired as a result of transfer, the Fair Market Value shall be the cost of acquisition in the hands of the transferee/the partners who received the property/capital asset. - AT Highlights Income Tax Fri, 05 Sep 2014 20:34:18 +0530 https://www.taxtmi.com/highlights?id=19932