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        F. Acts / Amendment Acts

        Section 15 - Amendment of Section 47

        Finance Act, 1965

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        Transfer of capital asset between wholly owned subsidiary and its Indian holding company exempted under amended transfer rule. The amendment excludes from capital gains taxation any transfer of a capital asset by a subsidiary company to its holding company where the holding company owns the whole share capital of the subsidiary and the holding company is an Indian company.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Transfer of capital asset between wholly owned subsidiary and its Indian holding company exempted under amended transfer rule.

                              The amendment excludes from capital gains taxation any transfer of a capital asset by a subsidiary company to its holding company where the holding company owns the whole share capital of the subsidiary and the holding company is an Indian company.


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