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        Case ID :
        Income Tax

        Taxability as a result of amalgamation - A foreign company has a...

        Indian Court Rules: Capital Gains Tax Must Reflect Actual Gains, Not Hypothetical Values, in Foreign Company Amalgamation Case.

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                          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.
                                Taxability as a result of amalgamation - A foreign company has a branch in India holding shares in India company - The Revenue has given a strange method of working out capital gains which is completely on notional basis and is based on presumptions. Capital gains have to be calculated on real gains and not on the basis of some notional values. - AAR
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