7. Using distractions Section 110.6 of the Income Tax Act (ITA) allows 750,000 tax-free capital gains to people. This exemption is valid for that gain available for sale of shares of small enterprise i.e. "qualified small business corporation share", as defined by ITA S.110.6(1) to be considered as such, the business has got to meet several criteria: With this in view they authorized the Sikh Army to cross the Sutlej in the headlong confrontation with all the English. Ranjit had signed a treaty with all the British that forbade him to cross the Sutlej River, but it was broken. The English were however getting ready for that conflict and they also had spies inside Lahore Durbar, with the Prime Minister, the grandfather of the present Kashmir ruler( Now deposed) Karan Singh being in league with them and plotting the defeat from the Sikh Army. This service is at return for him being made the Maharajah of Jammu and Kashmir.