Capital gain exemption by virtue of article 13(4)

Rupesh Srivastava , Last updated: 09 April 2013  
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Recently ITAT bench held that, Article 13(1) cannot be made applicable to the transfer of shares as assessee has not sold the immovable property or any rights directly attached to the immovable property. Assessee is a company incorporated under the laws of Netherlands and is a tax resi

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Rupesh Srivastava
(Business)
Category Income Tax   Report

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