Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Indian Laws - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Transfer of plot by way of transfer of shares in a company to ...

Indian Laws

July 22, 2016

Transfer of plot by way of transfer of shares in a company to another company - under the garb of transfer of shares, the respondents have completed the sale and is creating a screen to conceal this aspect. - resumption of the allotted land by the appellant was legal and proper. - SC

View Source

 


 

You may also like:

  1. Estimated income from sale of plots- In this case, except agreement to sale for one plot, the AO does not have any other credible evidence to support his estimation of...

  2. Capital gains on transfer of shares - sale versus agreement to sale - selection of assessment year - Tribunal committed error in law in holding that Section 2 (47) (vi)...

  3. Business Auxiliary services - revenue sharing agreement - business of exhibiting cinematographic films across India in theatres owned by it or taken on rent - As the...

  4. Direction of the CIT(A) to assess the development of plots as Short Term Capital Gain on sale of plots - Since assessee is owner of the plots, sale of plots will also be...

  5. Penalty levied u/s 271(1)(C) - exemption u/s 80-IC - income in the garb of fictitious cash sales - Assessing Officer as well as the Appellate Authority, rightly gave...

  6. Nature of transaction - slump sale or transfer of shares - slump sale u/s 2(42C) - transfer of shares in a company will not result in a transfer of an undertaking or...

  7. Rectification in the register of members - transfer of shares - execution of valid transfer deeds within the meaning of Section 108 is a mandatory requirement of a valid...

  8. Whether the sale of property was adventure in the nature of trade - Held no - The sale of agricultural plot was not by way of business purpose - HC

  9. Transfer of Equity Shares - When the original share certificates were lost / mislaid / untraceable, it is not prudent for the Appellants to insist upon the production of...

  10. Sale of shares of joint venture company - slump sale - Section 50B - assessee has transferred is the shares in UHEL and this transfer of shares cannot be considered to...

 

Quick Updates:Latest Updates