Nature of receipt - Payment received by the assessee for ...

Payment for Exercising Voting Rights in a Company Classified as Capital Receipt, Not Revenue Income.

November 21, 2018

Case Laws Income Tax HC

Nature of receipt - Payment received by the assessee for exercising its voting rights in a company - relinquishing a right - it ought to be treated as a capital receipt and not a revenue receipt.

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Nature of receipt - Payment received by the assessee for ...

Payment for Exercising Voting Rights in a Company Classified as Capital Receipt, Not Revenue Income.

November 21, 2018

Case Laws Income Tax HC

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