International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
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Stock derivatives are distinct from equity shares for DTAA capital gains purposes, and gains from trading derivatives do not qualify as gains from alienation of shares under Article 13(3A); therefore those gains fall within the residual provision (Clause 4) and are taxable only in the taxpayer's State of residence. The article emphasises statutory definitions and precedent distinguishing derivatives from shares and concludes that an assessment treating derivative trading profits as capital gains taxable in India under Article 13(3A) is unsustainable.
Stock derivatives are distinct from equity shares for DTAA capital gains purposes, and gains from trading derivatives do not qualify as gains from alienation of shares under Article 13(3A); therefore those gains fall within the residual provision (Clause 4) and are taxable only in the taxpayer's State of residence. The article emphasises statutory definitions and precedent distinguishing derivatives from shares and concludes that an assessment treating derivative trading profits as capital gains taxable in India under Article 13(3A) is unsustainable.
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