Author: administrator

Transfer of capital from proprietorship to partnership was not reconstruction u/s 10AA – High Court

Transfer of capital from proprietorship to partnership was not reconstruction u/s 10AA, dis entitling the assessee firm the benefit of exemption-High Court    ABCAUS Case Law Citation: ABCAUS 2136 (2017) (11) HC The Revenue has filed two appeals assailing the judgment and order of the Tribunal whereby tribunal had dismissed …