Treaty benefits - ‘gains from alienation of shares' - ...

Case Laws Income Tax

November 20, 2023

Treaty benefits - ‘gains from alienation of shares' - Undisputedly, the shares were acquired prior to 01.04.2017 - There cannot be any dispute with regard to assessee’s claim of exemption under Article 13(4) of India-Mauritius DTAA - AT

View Source

← Previous Next →

Treaty benefits - ‘gains from alienation of shares' - ...

Case Laws Income Tax

November 20, 2023

You may also like:

Taxability of global income - sale of shares - taxability of long term capital gain - Undisputedly, the shares sold by the assessee in the year under consideration were...

Treaty benefits - ‘gains from alienation of shares' - taxability or otherwise of capital gain from sale of equity shares under Article 13(4) of India-Mauritius DTAA -...

Taxability of capital gain arising on sale of shares under the treaty provisions - AO and DRP have rejected assessee’s claim by holding that assessee being a mere paper...

Supremacy of law - GAAR - in the case in hand the short term capital gain the tax on which is below the threshold set out in Rule 10 U (1) (a) (supra) further the...

Legal dispute concerning the taxability of capital gains arising from the sale of shares by a Mauritian entity to an Indian company. The central issues revolve around...

Gain on sale of shares - Business income or Capital Gains - Adventure in the nature of trade - Just because the assessee has shifted from the IPOs and has made a...

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...

Profit from sale of shares - LTCG or STCG - Benefit of Indexation - the STT is to be paid only if the shares were sold in the stock exchange and since the assessee has...

Benefits of India UAE Double Taxation Avoidance Agreement - the assessee company is a resident of the UAE, in terms of requirements of article 4(1)(b) of the Indo-UAE...

The assessee company was denied exemption under Article 13(3B) and 13(4) of the India-Mauritius Treaty, and its capital gains from sale of shares, futures, and options...

Capital gains on partition among family members - determining market value of property - compromise decree resulted in assessee acquiring shares of others - no transfer...

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...

Determination of LTCG on sale of shares - period of acquisition - acquisition of shares on the basis of share certificates issued on amalgamation in lieu of the shares...

Long-term Capital gains – determination of date of acquisition – property acquired through inheritance - acquired by previous owner prior to 1-4-1981- benefit of...

Computation of capital gains - Non-resident - Long term capital Gain / loss on share transactions - Benefit of indexation - it cannot be disputed that if as per section...

Quick Updates: