https://www.taxtmi.com/caselaws?id=72046 The Tribunal allowed the appeal, ruling in favor of the assessee, as the exchange of shares under the family arrangement did not attract capital gains tax, following the principles of family settlement and the absence of capital gains implications in the share exchange. en-us Wed, 19 Mar 2008 00:00:00 +0530 Wed, 12 Jun 2013 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72046 The Tribunal allowed the appeal, ruling in favor of the assessee, as the exchange of shares under the family arrangement did not attract capital gains tax, following the principles of family settlement and the absence of capital gains implications in the share exchange. Case-Laws Income Tax Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72046