1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Transfer of Share in Partnership Firm Not Taxable as Capital Gains per Supreme Court Ruling</h1> The HC of Gujarat held that transferring a share in a firm did not attract taxable capital gains as per a SC decision. The merger of personal assets into ... Capital Gains The High Court of Gujarat ruled that the transfer of a share in a firm did not result in taxable capital gains. The court referenced a Supreme Court decision stating that when personal assets merge into a partnership firm, it does not give rise to income or gain for tax purposes. As a result, the court ruled in favor of the assessee.
TaxTMI 
TaxTMI 
