https://www.taxtmi.com/highlights?id=68472 Supremacy of law - GAAR - in the case in hand the short term capital gain the tax on which is below the threshold set out in Rule 10 U (1) (a) (supra) further the impugned shares were acquired by the assessee on 22.08.2016 which is prior to the cut off date set out in Rule 10 U (1)(d) - Assuming domestic GAAR provision are applicable but for the aforestated facts the treaty benefit cannot be denied to the assessee. - AT en-us Sat, 25 Feb 2023 13:37:46 +0530 Sat, 25 Feb 2023 13:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68472 Supremacy of law - GAAR - in the case in hand the short term capital gain the tax on which is below the threshold set out in Rule 10 U (1) (a) (supra) further the impugned shares were acquired by the assessee on 22.08.2016 which is prior to the cut off date set out in Rule 10 U (1)(d) - Assuming domestic GAAR provision are applicable but for the aforestated facts the treaty benefit cannot be denied to the assessee. - AT Highlights Income Tax Sat, 25 Feb 2023 13:37:46 +0530 https://www.taxtmi.com/highlights?id=68472