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Court Reviews Short-Term Capital Gains u/s 50 for Sale of Entire Business; Allocation of Sales Consideration Examined.

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Full Text of the Document

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....Determination of STCG u/s 50 - Sale of entire business with all assets - appropriation of sales consideration towards one block of Buildings or all blocks including furniture & fixtures - class of assets - Additions confirmed by CIT(A) deleted.....

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