Capital gain arising on transfer of shares - the attempt of the ...

Case Laws Income Tax

February 17, 2016

Capital gain arising on transfer of shares - the attempt of the assessee to bring the transferring of shares within the ambit of the term “reorganisation” may not be correct, since the object of the arrangement was not financial restructuring, but to provide an exit route to the non-resident shareholders. - AT

View Source

← Previous Next →

Capital gain arising on transfer of shares - the attempt of the ...

Case Laws Income Tax

February 17, 2016

You may also like:

Exemption u/s. 54EA - transfer of shares held as stock-in-trade - transfer of unlisted shares of DSPML is to be taxed under the head “capital gains” irrespective...

Capital gain on transfer of shares - capital gains arising from the transfer of shares because of family arrangement - the assessee has transferred the shares based on...

Disallowance of set off of brought forward loss from transfer of short-term capital asset against gains arising from transfer of long-term capital asset - provisions of...

Capital gain - transfer of a capital asset by assessee to its subsidiary company - There are different shareholders of preference share capital other than the holding...

Gains arising on buy-back of shares taxable u/s 46A or under section 45 - “Transfer” in section 46A - section 45 and section 46A operate in different fields. Section 45...

Capital Gain - Transfer of capital asset u/s 2(47) - year of assessment - since the property was actually transferred in A.Y. 2013-14 the computation of short-term...

The appellant firm had purchased lands for business purposes but did not carry out any business activities on those lands. The firm transferred the amounts pertaining to...

The assessee, an NRI and resident of USA, transferred a capital asset and derived capital gain. The asset comprised rights and interests acquired through an assignment...

Capital gain - compromise settlement for breach of contract - Transfer u/s 2(47) - the compensation received by the assessee arises out of the transfer of capital asset...

Capital gain on transfer of development rights (TDR) - since the impugned capital asset transferred by the assessee upon which long term capital gain has been computed...

Capital Gain - Transfer u/s 2(47)(v) - assessment year - AO himself has given credit for the amount of capital gains declared for the assessment year 2013-14, while...

The Income Tax Appellate Tribunal (ITAT) examined the taxability of capital gains arising from the transfer of shares of a foreign company under Article 14(4) of the...

Transaction of shares - Assessment of income - the shares held by the assessee trust are capital assets in its hands and gain arising on the transfer of these shares by...

Transfer of property and accrual of capital gain - Year of transfer of capital asset - Agreement to sell - It is not the case of the AO that the provisions of sec. 53A...

Short term capital gain arising on transfer of premises - appellant transferred the building premises used for business - the sale consideration can only be treated as...

Quick Updates: