Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Page of 4801
Press 'Enter' after typing page number.
341 to 360 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
LTCG OR STCG - Capital gain on sale of equity shares - period of holding of shares - There exists a clause for condition precedent to the sale which has to be fulfilled by both the vendor and the purchaser - The Appellate Tribunal's decision focused on the interpretation of the "date of transfer" of shares. The Tribunal cited several precedents, including the decision of the Delhi High Court in Bharti Gupta Ramola vs. CIT and similar Tribunal decisions, which supported the assessee's contention that the transfer date should be recognized as the date when all substantive conditions of the share transfer agreement were fulfilled. The Tribunal concluded that the shares were held for more than 12 months and therefore qualified for LTCG treatment.
LTCG OR STCG - Capital gain on sale of equity shares - period of holding of shares - There exists a clause for condition precedent to the sale which has to be fulfilled by both the vendor and the purchaser - The Appellate Tribunal's decision focused on the interpretation of the "date of transfer" of shares. The Tribunal cited several precedents, including the decision of the Delhi High Court in Bharti Gupta Ramola vs. CIT and similar Tribunal decisions, which supported the assessee's contention that the transfer date should be recognized as the date when all substantive conditions of the share transfer agreement were fulfilled. The Tribunal concluded that the shares were held for more than 12 months and therefore qualified for LTCG treatment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
