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        Income Tax

        2016 (8) TMI 613 - SCH - Income Tax

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        Supreme Court modifies High Court order on share capital treatment & upholds short-term gains The Supreme Court modified the High Court's order on treating share capital as business income. It upheld short term capital gains on property T1 and T2 ...
                      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.

                            Supreme Court modifies High Court order on share capital treatment & upholds short-term gains

                            The Supreme Court modified the High Court's order on treating share capital as business income. It upheld short term capital gains on property T1 and T2 and maintenance deposit, partly allowing the appeals.


                            The Supreme Court granted leave and modified the High Court's order regarding treating share capital as business income. The Court found no issue with short term capital gains on property T1 and T2 and maintenance deposit. The appeals were partly allowed.
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