www.lakshmisri.com/News-and-Publications/Publications/Articles/Tax/conversion-of-company-to-llp-capital-gains-tax-implications
See also:
taxguru.in/income-tax/conversion-company-llp-taxable-conditions-fulfilled.html
www.foxmandal.in/revaluation-of-capital-asset-made-liable-to-capital-gains-tax/
