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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Sale by a Mauritian company of the shares held by it in an ...

Income Tax

August 7, 2012

Sale by a Mauritian company of the shares held by it in an Indian company to a Cyprus company - the transactions which give rise to capital gains, can be taxed only in Mauritius, in view of paragraph 4 of Article 13 of the India-Mauritius DTAC - AAR

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  1. Gain on sale of shares - accommodation entry or not - the income in question is a bonafide Long Term Capital Gain arising from the sale of shares and hence exempt from income tax

  2. Computation of capital gains - Non-resident - Long term capital Gain / loss on share transactions - Benefit of indexation - it cannot be disputed that if as per section...

  3. Sale of shares as Long Term Capital Gain - Period of holding more than 12 months - assessee showing investment in shares in his personal Balance sheet and purchased out...

  4. Transaction of shares - capital gain or business income - AO has not come to finding whether the assessee has carried out repetitive transactions of same share - treated...

  5. Application of Chapter X - Transfer pricing adjustments - Issue of shares at premium by the Petitioner to its non-resident holding company does not give rise to income...

  6. 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...

  7. Treatment of sale of equity shares under Portfolio management scheme – Business income OR capital gains – Tribunal had erred in holding the transactions to be income...

  8. Capital gain - assessee has not received any sale consideration - Since the property was registered from the seller to the buyer and the landlord registered the sale...

  9. Correct head of income - treatment of income from sale and purchase of shares - business income or income from capital gains - high volume of transactions and frequently...

  10. Capital gain vs Business income - The income from share transactions has been rightly assessed as business income, however, Security Transaction tax (STT) has to be...

 

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