Capital gain - sale of shares, debt instruments and derivatives ...

Case Laws Income Tax

June 22, 2018

Capital gain - sale of shares, debt instruments and derivatives - The expression ‘exempt’ has been loosely used - the overriding nature of Article 13(4) of the Tax Treaty makes the capital gain taxable only in the country of residence of the assessee.

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Capital gain - sale of shares, debt instruments and derivatives ...

Case Laws Income Tax

June 22, 2018

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