Commentary - Section Wise


Section
CMV01048300 Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Assignment of contract
CMV01048200 Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Technical know-how
CMV01048100 Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Court decree
CMV01048000 Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Generator
CMV01047900 Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Foreign currency
CMV01047800 Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Acquisition of undertaking as a whole
CMV01047700 Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Transfer of dormant rights
CMV01047600 Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Tenancy Rights
CMV01047500 Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Goodwill
CMV01047400 Section 2(14) - Capital Asset - Instances of Held to be Property and Capital Asset [Clause (14) of Section 2] - Annuity
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