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Capital Gain

This query is : Resolved 
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(Querist)
02 April 2010 Section 45 applies to Any gain or loss arising from the transfer of a capital asset..

If there is no gain or loss arising out of transfer of capital assets then capital gain
head will attract or not ?
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
02 April 2010 Section 45 applies to Any profits or gains arising from the transfer of a capital asset.

So the key word here is transfer and not gain or loss

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