circular on Section 45

Business converted into limited company - Whether question of charging capital gains should also be considered Recently in the case of CIT v. Mugneeram Bangur & Co. (Land...

FINANCE ACT, 2003 - EXPLANATORY NOTES ON PROVISIONS RELATING TO DIRECT TAXES CIRCULAR NO. 7/2003, DATED 5-9-2003 1.1 The Finance Act, 2003 as passed by the Parliament, received...