Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Page of 4821
Press 'Enter' after typing page number.
7141 to 7160 of 96408 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
