https://www.taxtmi.com/highlights?id=27883 Capital gain - conversion of the partnership firm into company - the conditions laid down under section 47(xiii) of the Act have been fulfilled in this case. Therefore, no capital gain is chargeable under the provisions of section 45(4) of the Act. - AT en-us Wed, 09 Mar 2016 13:03:46 +0530 Wed, 09 Mar 2016 13:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27883 Capital gain - conversion of the partnership firm into company - the conditions laid down under section 47(xiii) of the Act have been fulfilled in this case. Therefore, no capital gain is chargeable under the provisions of section 45(4) of the Act. - AT Highlights Income Tax Wed, 09 Mar 2016 13:03:46 +0530 https://www.taxtmi.com/highlights?id=27883