Asset of a Co. can't be said to be transferred on date when shareholders agreed to sell their shares in such Co.
IT : Where there was neither payment of full price, nor was transfer deed executed transferring property to buyer, merely on entering in an agreement of sale, there would be no transfer in property under section 2(47)(vi)
Regards
Prarthana Jalan
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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>
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