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Delhi High Court Interpretes Rule 11UA For Determination FMV Of Shares U/S 56(2)(viib)

Delhi High Court Interpretes Rule 11UA For Determination FMV Of Shares U/S 56(2)(viib)

6 April 2024 5:30 PM IST

Premium Charged On Issue Of Shares To Existing Shareholder Is Not Deemed Income U/s 56(2)(Viib) If No Income Accrues To Ultimate Beneficiary: Delhi ITAT

Premium Charged On Issue Of Shares To Existing Shareholder Is Not Deemed Income U/s 56(2)(Viib) If No Income Accrues To Ultimate Beneficiary: Delhi ITAT

17 March 2024 8:30 PM IST

Failure To Produce Share Certificate Is No Basis To Doubt Share Purchase Transaction: Mumbai ITAT Refers Art 265 Of Constitution

Failure To Produce Share Certificate Is No Basis To Doubt Share Purchase Transaction: Mumbai ITAT Refers Art 265 Of Constitution

17 March 2024 1:30 PM IST

Interest Paid On Loan Taken To Invest In Shares Of Subsidiary In Normal Course Of Business Activities Is Allowable Expenditure: Bombay High Court

Interest Paid On Loan Taken To Invest In Shares Of Subsidiary In Normal Course Of Business Activities Is Allowable Expenditure: Bombay High Court

21 Feb 2024 6:00 PM IST

Issue Of New Shares Is Not Transfer, Section 56(2)(vii)(c) Income Tax Act Not Invokable : Gujarat High Court

Issue Of New Shares Is Not Transfer, Section 56(2)(vii)(c) Income Tax Act Not Invokable : Gujarat High Court

16 Oct 2023 7:00 PM IST

Treatment Of Shares In Books Of Accounts Determines Taxation, JM Financial’s Set-off Not Colourable Device: ITAT

Treatment Of Shares In Books Of Accounts Determines Taxation, JM Financial’s Set-off Not Colourable Device: ITAT

8 Aug 2023 3:30 PM IST

No GST Payable On Activity Of Holding Of Shares Of Subsidiary Company By The Holding Company: CBIC

No GST Payable On Activity Of Holding Of Shares Of Subsidiary Company By The Holding Company: CBIC

18 July 2023 7:00 PM IST

Claim That Investment In Shares Was A Capital Account Transaction, Non-Application Of Mind By AO: Delhi High Court Quashes Reassessment Notice

Claim That Investment In Shares Was A Capital Account Transaction, Non-Application Of Mind By AO: Delhi High Court Quashes Reassessment Notice

29 Jan 2023 9:30 AM IST

ITAT Allows Expenses Incurred Towards Transfer Of Shares

ITAT Allows Expenses Incurred Towards Transfer Of Shares

30 Dec 2022 10:00 AM IST

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT

23 Nov 2022 8:30 PM IST

Valuation Of Shares For The Purpose Of Gift Tax Should Take Into Consideration Limitation And Restrictions: Supreme Court

Valuation Of Shares For The Purpose Of Gift Tax Should Take Into Consideration Limitation And Restrictions: Supreme Court

17 Oct 2022 11:45 AM IST

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