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hc kerala The Kerala High Court has held that the transfer of the depreciable capital assets attracted capital gains tax under Section 45  Kerala High Court Assistant Rank File 2024 by Talent Academy : Talent Academy: : Books   Kerala v West Bengal Lottery Stockists Syndicate Pvt Ltd, 2019-TIOL-1566-HC-KERALA- GST, Para 26 & 27 Dabur India Ltd v Commissioner of CGST Ghaziabad

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