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        Case ID :
        Income Tax

        Capital gain on transfer of shares - capital gains arising from...

        Family Share Transfer Under CLB Settlement Not Taxable as Capital Gains, Says Commissioner of Income Tax (Appeals.

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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.
                                Capital gain on transfer of shares - capital gains arising from the transfer of shares because of family arrangement - the assessee has transferred the shares based on the family settlement as per the direction of CLB, which the Ld CIT(A) has accepted in his order - The same cannot be treated as transfer - When there is no transfer there is no capital gain and consequently no tax on capital gain is liable to be paid. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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