Capital gain exemption by virtue of article 13(4)

Rupesh Srivastava , Last updated: 09 April 2013  
  Share


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

You have reached daily limit of 2 Free Articles. To view this or other Articles please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

CCI Pro

Published by

Rupesh Srivastava
(Business)
Category Income Tax   Report

  11546 Views

Comments


Related Articles


Loading


Popular Articles




CCI Pro
Follow us

CCI Articles

submit article