Cases in Favor of Revenue

[SANTOSH NAIK]

Dear Sir

Please refer me the name of case laws for taxability of transfer of shares between corporates decided in favor of revenue.

[DR.MARIAPPAN GOVINDARAJAN]

What is the purpose of your query?

AI Summary

Taxability of inter-corporate share transfers: query seeks case law supporting revenue treatment in a legal forum discussion. Taxability of transfers of shares between corporate entities is posed as the central legal issue: a forum participant requests authorities and case law that uphold treatment of such transfers as taxable in favour of the revenue. The inquiry is limited to identifying precedents where revenue succeeded on the tax characterisation of inter corporate share transfers.