{"id":18444,"date":"2021-05-19T13:13:56","date_gmt":"2021-05-19T07:43:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18444"},"modified":"2021-05-25T15:25:42","modified_gmt":"2021-05-25T09:55:42","slug":"reconstitution-vs-dissolution-of-firm","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/reconstitution-vs-dissolution-of-firm\/","title":{"rendered":"Whether distribution of capital asset at the time of dissolution of firm is covered ?"},"content":{"rendered":"<p>In view of newly amended section 9B and Section 45(4) by F.A. 2021, whether there is any difference in terms \u2013 <strong><em>Dissolution vis-\u00e0-vis reconstitution<\/em><\/strong>? Section 9B refers to cases of reconstitution or dissolution whereas; s. 45(4) only refers to reconstitution. Whether the amended section 45(4) is applicable to case of dissolution of firm?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[198,197,129],"class_list":["post-18444","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-dissolution-of-firm","qa_tag-reconstitution","qa_tag-reconstitution-vs-dissolution-of-firm"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18444"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18444"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18444"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18444"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}