Redemption of Stock Appreciation Rights (SARs) - Tribunal was ...

High Court Overrules Tribunal: No Capital Gain from Stock Appreciation Rights Redemption Due to Lack of Acquisition Cost.

February 21, 2015

Case Laws Income Tax HC

Redemption of Stock Appreciation Rights (SARs) - Tribunal was not justified in holding that capital gain arose to the assessee on redemption of Stock Appreciation Rights which were having no cost of acquisition - HC

View Source

← Previous Next →

Redemption of Stock Appreciation Rights (SARs) - Tribunal was ...

High Court Overrules Tribunal: No Capital Gain from Stock Appreciation Rights Redemption Due to Lack of Acquisition Cost.

February 21, 2015

Case Laws Income Tax HC

You may also like:

Redemption of Stock Appreciation Rights - capital gain or perquisite under Sec.17(2)(iii) - Tribunal was not justified in holding that capital gain arose to the assessee...

The assessee, an NRI and resident of USA, transferred a capital asset and derived capital gain. The asset comprised rights and interests acquired through an assignment...

Capital gain u/s 45 - capital gain on surrender of leasehold right - Transfer u/s 2(47) or not? - The Tribunal held that, the act of these assessees in not disclosing...

ITAT adjudicated a dispute regarding capital gains taxation, specifically addressing the set-off of non-grandfathered short-term and long-term capital losses against...

Perquisite or capital receipt - SARs - the amount received on redemption of Stock Appreciation Rights (SARs) is to be treated as capital gains and not perquisite u/s...

The ITAT ruled that capital gains from the sale of rights entitlement are exempt from taxation in India under Article 13(6) of the India-Ireland DTAA. The Tribunal...

The Income Tax Appellate Tribunal (ITAT) allowed the assessee's appeal for statistical purposes in relation to the computation of capital gains arising from the transfer...

ITAT ruled on long-term capital gains from unlisted shares under India-Mauritius DTAA, specifically addressing loss carry-forward without offsetting against capital...

Computation of capital gain - conversion of Gold in stock in trade and income from other sources - assessee converted the gold into stock in trade on various dates and...

LTCG or STCG - Sale of ground floor of residential unit - whether it give rise to long term capital gains or short term capital gains - Computation from period of...

Capital gain from sale of commercial property - intra-head adjustment of loss - Benefit of carry forward of long term capital loss on the sale of shares for the current...

Right to subscribe to shares in future - Section 45(1) provides that any profits or gains from the transfer of capital asset are taxable as capital gains, but then, even...

Nature of capital gain - long term vs short term - recognition of consideration given by earlier agreement of development rights in land in the later registered document...

Long term capital gain - sub-tenancy right - the assessee had a sub-tenancy right in the property and upon surrender thereof, the assessee received a sum which was...

Income from other source OR Capital gain - Correct head of income - relinquishing the right acquired under the Agreement by the Assessee - income from relinquishing...

Quick Updates: