Section 2(109)(d) in The Income Tax Act, 2025

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Union of India - Subsection

Section 2(109)(d) in The Income Tax Act, 2025

(d)where the asset is converted by the owner into, or is treated by him as, stock-in-trade of a business carried on by him, such conversion or treatment; or

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Union of India - Subsection

Section 2(109)(d) in The Income Tax Act, 2025