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Section 48(i) Deduction Permitted for Expenses on Transfer of Indian Subsidiary Shares in Capital Gain Computation.

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Full Text of the Document

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....Disallowance of deduction u/s 48(i) - computation of capital gain - the expenditure incurred is wholly and exclusively in connection with the transfer of shares of the Indian Subsidiary. Hence, qualifies for deduction u/s 48(i).....

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