AAR : whether the conversion of partnership firm as a private limited company under Part IX of the Companies Act, 1956 in September, 2005 will be regarded as transfer within the meaning of s. 2(47) and other relevant provisions of the IT Act, 1961 ?
Authority For Advance Rulings Umicore Finance Luxembourg, IN RE Section 47(xiii), 47A(3), COMP 565, COMP 574, COMP 575 P.V. Reddi, […]