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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Revision u/s 264 - capital gains on sale of shares of an entity ...

Income Tax

December 20, 2019

Revision u/s 264 - capital gains on sale of shares of an entity - As the amount of capital gains has been remitted in full by the company, there can be no double demand made of the same amount, in the hands of the petitioner.

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  6. Claim of exemption u/s 10(38) on sale of share on capital gains earned on it - Conversion of stock in trade of shares into investment - benefit of exemption allowed - HC

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