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Transfer of a capital asset by the amalgamating company to the amalgamated company - (New) Section 70(1)(e) / (Old) Section 47(vi)
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....ion Transaction not regarded as transfer Transferor Transferee Capital asset involved What is the cost in the hands of transferee Period of Holding (POH) Section 70(1)(e) Transfer in a scheme of amalgamation, of a capital asset by the amalgamating company to the amalgamated company, if the amalgamated company is an Indian company Amalgamating company Amalgama....
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