Transfer in a demerger of a capital asset by the demerged company to resulting company - (New) Section 70(1)(j) / (Old) Section 47(vib)

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....] Section Transaction not regarded as transfer Transferor  Transferee  Capital asset involved  What is the cost in the hands of transferee Period of Holding 70(1)(j) Any Transfer in a demerger, of a capital asset by the demerged company to the resulting company, if the resulting company is an Indian company. Demerged  Company Resulting Ind....