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Which of the Following is Not a Capital Receipt? -Explanation

Which of the following is not a Capital Receipt? (a) Sale of old Newspaper (b) Sale of Machinery (c) Loan taken from Bank (d) Capital introduced
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 Which of the following is not a Capital Receipt? 

(a) Sale of old Newspaper 
(b) Sale of Machinery 
(c) Loan taken from Bank 
(d) Capital introduced by proprietor




(a) Sale of old Newspaper 

Explanation:

Sale of old Newspaper is not a Capital Receipt from the following.






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