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Capital Gains Tax Applicable on Sale of BOPP Films Undertaking as Going Concern: Section 50B & 2(42C) Explained.

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....Taxing of capital gains u/s.50B r.w.s.2(42C) - sale of undertaking as a going concern for a lump sum consideration - addition made by the AO u/s.50B on account of gain arising from transfer of BOPP Films Undertaking confirmed - AT....