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Gift Tax
Share Valuation for Gift Tax Purposes shall be in accordance with Restrictions on Transfer: Supreme Court [Read Judgment]
October 19, 2022
Gift Tax not Applicable to Share Transfers or Transfer of Property, as part of it is to Effectuate a Settlement: Delhi HC [Read Order]
February 27, 2018
Delhi HC Quashes ITAT Order Invalidating Gift Tax Proceedings since Taxability of Transaction was not considered [Read Judgment]
February 22, 2018
Capital Gain Tax would not Attract if the Previous Transaction which the assesee acquired the Property was not Taxable: Bombay HC [Read Judgment]
April 11, 2017
Amount Received from Wholly Owned Subsidiary for Transfer of It’s Shares to a Group of Shareholders of the Holding Co. is not Capital Gain: SC [Read Order]
April 9, 2017
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